俱舍論記 2.31

2.31

「若爾鼻舌至彼無用故」者，論主難前師。鼻、舌二根，色界應無，彼無用故，猶如香、味。

Regarding the passage: "If so, the nose and tongue […] because they have no use there," the author of the treatise challenges the previous master. The two faculties of nose and tongue should not exist in Rūpadhātu, because they have no use there, just like odors and tastes.