俱舍論記 2.29

2.29

「香味離食至故觸非無」者，又通。香、味離食無別受用，色離食貪故無香、味。於色界中觸離段食更有別用，謂四大種是能造故，能持色根，能持衣服、宮殿等用，故觸非無。

On the passage that begins, "Odor and taste, apart from food… therefore tangibles are not absent": this resolves [the objection] again. Odor and taste have no other utility apart from food; because craving for food is abandoned in the form realm, there are no odor and taste. In the form realm, tangibles have other uses apart from material food: namely, the four great elements, because they are capable of creating, can sustain the physical faculties and can sustain clothing, palaces, and the like; therefore, tangibles are not absent.