俱舍論記 2.27

2.27

「彼所有觸非段食性」者，通。色界觸非段食，故觸色界有；香、味唯段食，故下不通上。顯所立因有不成過。

On the passage, "The tangibles that exist there are not by nature material food": this resolves [the objection]. Tangibles in the form realm are not material food; therefore tangibles exist in the form realm. Odor and taste are exclusively material food; therefore what belongs to the lower [realm] does not extend to the higher [realm]. This reveals that the stated reason has the fallacy of being unestablished (asiddha).