俱舍論記 11.67

11.67

「論曰至此天最廣」者，妙高出水八萬踰繕那，此四層級，始從水際盡第四層有四萬踰繕那，故言下半。若妙高如鼓，即侵山十六；若如方座，即體外別出。體廣八萬，論層更多。餘三層級皆作兩釋，准此應知。第四層級，四大天王及諸眷屬共所居止，各住一面名四天王，故經依此說四大王眾天。餘文可知。《婆沙》一百三十三有二說，一同此論，更一說云「有說：初層下齊水量，次二去下量各十千，其第四層去下二萬。」《婆沙》雖無評家，此論既無異說，即以此論為正。

Regarding the passage from "The treatise says" to "these devas are the most extensive": Mount Meru emerges eighty thousand yojanas above the water. These four terraces, from the water's edge up to the end of the fourth terrace, measure forty thousand yojanas, hence it is called the lower half. If Mount Meru is like a drum, then [the terraces] indent sixteen [thousand yojanas] into the mountain; if it is like a square seat, then they project outward beyond its body. The body is eighty thousand in breadth, and counting the terraces it is even more. The remaining three terraces are all given two interpretations, which should be understood by analogy with this. On the fourth terrace, the Four Great Heavenly Kings and their various retinues dwell together; each dwelling on one side, they are named the Four Heavenly Kings, and therefore the sūtra refers to them as the Cāturmahārājakāyika devas. The rest of the text is understandable. The Mahāvibhāṣā, fascicle 133, has two accounts: one is the same as this treatise; another account says: "Some say: The bottom of the first terrace is level with the water; the next two are each ten thousand away from the one below; the fourth terrace is twenty thousand away from the one below." Although the Mahāvibhāṣā does not have a critical verdict, since this treatise has no differing account, this treatise is taken as authoritative.