俱舍論記 10.206

10.206

「又此二時至必非無心」者，此下釋第五句。頌言二者，謂死及生。於此二時唯散非定，要有心位必非無心。此即開章。

Regarding "Moreover, at these two times ... certainly not without mind": below this explains the fifth pāda. The verse says "these two", referring to death and rebirth. At these two times [consciousness] is exclusively distracted, not in absorption; it must be an occasion with mind, certainly not without mind. This introduces the section.