Visuddhimagga XIV-36

Upādārūpaṃ catuvīsatividhaṃ – cakkhu, sotaṃ, ghānaṃ, jivhā, kāyo, rūpaṃ, saddo, gandho, raso, itthindriyaṃ, purisindriyaṃ, jīvitindriyaṃ, hadayavatthu, kāyaviññatti, vacīviññatti, ākāsadhātu, rūpassa lahutā, rūpassa mudutā, rūpassa kammaññatā, rūpassa upacayo, rūpassa santati, rūpassa jaratā, rūpassa aniccatā, kabaḷīkāro āhāroti.

「所造色」有二十四种：（一）眼、（二）耳、（三）鼻、（四）舌、（五）身、（六）色、（七）声、（八）香、（九）味、（十）女根、（十一）男根、（十二）命根、（十三）心所依处、（十四）身表、（十五）语表、（十六）虚空界、（十七）色轻快性、（十八）色柔软性、（十九）色适业性、（二十）色积集、（二十一）色相续、（二十二）色老性、（二十三）色无常性、（二十四）段食。

Ñ(XIV,36): (b) Derived materiality is of twenty-four kinds as eye, ear, nose, tongue, body, visible datum, sound, odour, flavour, femininity faculty, masculinity faculty, life faculty, heart-basis; bodily intimation, verbal intimation; space element; lightness of matter, malleability of matter, wieldiness of matter, growth of matter, continuity of matter, ageing of matter, impermanence of matter, and physical nutriment.