俱舍論記 2.33

2.33

「若為嚴身至何用二根」者，論主復難。明根無用，顯因極成。嚴身起說，依處足能。根非可見，何所莊嚴？依處起言，何須根體？故知二根於彼無用。

Regarding the passage: "If it is for adorning the body […] what use are the two faculties?" the author of the treatise challenges again. He clarifies that the faculties have no use, showing that his reason is fully established. For adorning the body and initiating speech, the physical bases (adhiṣṭhāna) are fully sufficient. The faculties are not visible; what would they adorn? Speech arises from the physical base; why is the substance of the faculty required? Therefore, we know that the two faculties have no use there.