翻譯名義集 6.39

6.39

《智論》云：「一切諸法中，但有名與色。若欲如實觀，但當觀名色。」心但有字，故曰名也。形質礙法，故曰色也。而凡夫人迷此色心有輕重異，故佛對機說陰入界三科法也。

The Mahāprajñāpāramitopadeśa says: "Among all dharmas, there are only name and form. If one wishes to contemplate according to reality, one should only contemplate name and form." The mind has only a name, hence it is called "name." Material, obstructive dharmas are therefore called "form." But ordinary persons differ in the gravity of their delusion regarding this form and mind, so the Buddha addressed their capacities by expounding the three categories of skandhas, āyatanas, and dhātus.