俱舍論記 2.25

2.25

「論曰至無所緣故」者，欲界十八，色界十四，香、味段食性，彼無段食，故無香、味。又《雜心》云「彼無揣食性、以身微妙故（已上論文）。」凡說有識必有所緣，彼無香、味所緣，故無能緣二識。若依《宗輪論》，大眾部等，色、無色界具六識身。

On the passage that begins, "The treatise says: … because there is no object": the desire realm has eighteen; the form realm has fourteen, because odor and taste are by nature material food (kavaḍīkārāhāra), and there is no material food there, hence there are no odor and taste. Also the Saṃyuktābhidharmahṛdaya says: "There is no nature of bit-food there, because bodies are subtle" (end of treatise citation). Whenever it is said that a consciousness exists, it must have an object; there, having no objects of odor and taste, there are no two consciousnesses capable of apprehending them. If based on the Samayabhedoparacanacakra, the Mahāsāṃghika and others hold that the form and formless realms possess all six consciousness-bodies.