tatra dvābhyāṃ darśanasparśanendriyābhyāṃ grāhyaṃ mahadanekadravyavattvarūpādyupalabdhikāraṇopetaṃ pṛthivyudakajvalanasaṃjñitaṃ trividhaṃ dravyaṃ dvīndriyagrāhyam
Here, "perceptible by two sense organs" refers to the three kinds of substances named earth, water and fire, which are perceptible by the two sense organs of sight and touch, because they possess the causes of perceptibility such as being large, containing multiple substances, and having color.