俱舍論記 2.42

2.42

「如是說者至男根非有」者，論主正解。鼻、舌彼有，但無香、味，以六根愛依內身生，非依境界而得現起。由得上定起上界愛愛上界身，故生色界得有鼻、舌。其男根愛依婬觸生，婬觸色無，男根非有。經說為男有餘男相，或能離染故說為男。

Regarding the passage: "Properly speaking […] the male faculty does not exist," the author of the treatise gives the correct explanation. The nose and tongue exist there, but without odors and tastes, because craving for the six faculties arises relying on the internal body, not being brought into activity relying on external sensory objects. Through attaining the higher absorptions, one gives rise to craving for the higher realms and craves the body of the higher realm; therefore, being born in Rūpadhātu, one comes to possess the nose and tongue. Craving for the male faculty arises relying on sexual touch; since sexual touch does not exist in Rūpadhātu, the male faculty does not exist. Where sūtras speak of them as "male," it is because they have other masculine characteristics, or because they can remain detached from defilement that they are called "male."