大乘義章 8.65

8.65

次就三界分別諸入。香味二塵，小乘法中，唯在欲界，上界則無，上界無其段食性故。大乘法中，諸佛菩薩真實報果，不屬三界，餘則如前。眼等五根色聲觸塵，小乘法中，定在欲色。大乘法中，若佛菩薩真實報果，不屬三界，餘通三界。大乘宣說，無色界中猶有色故。意入法入，若無漏者，不屬三界，餘通三界（此三門竟）。

Next, distinguishing the various āyatanas in terms of the three realms: the two objects of fragrance and taste, in the Hīnayāna teaching, exist only in the desire realm and are absent in the higher realms, because the higher realms lack the nature of material food. In the Mahāyāna teaching, the true retribution fruits of the Buddhas and bodhisattvas do not belong to the three realms, while the rest are as before. The five faculties such as the eye, as well as the objects of form, sound, and tangible, in the Hīnayāna teaching, are definitely in the desire and form realms. In the Mahāyāna teaching, if they are the true retribution fruits of the Buddhas and bodhisattvas, they do not belong to the three realms; the rest extend through the three realms, for the Mahāyāna teaches that even within the formless realm there is still form. The mind āyatana and the dharma āyatana, if untainted, do not belong to the three realms; the rest extend through the three realms. (This concludes the third gate.)