Mano manāyatananti idha pana manoggahaṇaṃ manasseva āyatanabhāvadīpanatthaṃ. Tenetaṃ dīpeti "nayidaṃ devāyatanaṃ viya manassa āyatanattā manāyatanaṃ, athakho manoeva āyatanaṃ manāyatanan"ti. Tattha nivāsanaṭṭhānaṭṭhena ākaraṭṭhena samosaraṇaṭṭhānaṭṭhena sañjātidesaṭṭhena kāraṇaṭṭhena ca āyatanaṃ veditabbaṃ. Tathā hi loke "issarāyatanaṃ vāsudevāyatanan"tiādīsu nivāsanaṭṭhānaṃ "āyatanan"ti vuccati. "suvaṇṇāyatanaṃ ratanāyatanan"tiādīsu ākaro. Sāsane pana "manoramme āyatane, sevanti naṃ vihaṅgamā"tiādīsu samosaraṇaṭṭhānaṃ. "dakkhiṇāpatho gunnaṃ āyatanan"tiādīsu sañjātideso. "tatra tatreva sakkhibyataṃ pāpuṇāti sati satiāyatane"tiādīsu kāraṇaṃ. Idha pana sañjātidesaṭṭhena samosaraṇaṭṭhānaṭṭhena kāraṇaṭṭhenāti tidhāpi vaṭṭati.
Phassādayo hi dhammā ettha sañjāyantīti sañjātidesaṭṭhenāpi etaṃ āyatanaṃ. Bahiddhā rūpasaddagandharasaphoṭṭhabbā ārammaṇabhāvenettha osarantīti samosaraṇaṭṭhānaṭṭhenāpi āyatanaṃ. Phassādīnaṃ pana sahajātādipaccayaṭṭhena kāraṇattā kāraṇaṭṭhenāpi āyatananti veditabbaṃ. Manindriyaṃ vuttatthameva.
@3 dī.Ma. 10/377/251, Ma.mū. 12/110/79 4 aṅ. ekaka. 20/49/9