俱舍論記 2.26

2.26

「若爾觸界至段食性故」者，難觸界。色界應無有觸，段食性故，猶如香、味。

On the passage, "If so, the tangible realm… because it is by nature material food": this raises an objection concerning the tangible realm. The form realm should have no tangibles either, because they are by nature material food, just like odor and taste.