法界次第初門 1.131

1.131

十三、受者。於名、色、陰、入、界等法中，妄計我當後身受罪福果報，故名受者。

Thirteenth is the experiencer (vedaka). Regarding dharmas such as nāmarūpa, the skandhas, āyatanas, and dhātus, one falsely imputes that the self will experience the retributions of demerit and merit in future bodies; therefore it is named experiencer.