俱舍論記 22.165

22.165

「謂顯形色至由此已成」者，答。欲界一切顯色、形色，緣義非名，由此已成。又《正理》五十九云「此不淨觀力能遍緣欲界所攝一切色處。若謂尊者阿泥律陀不能觀天以為不淨，舍利子等於佛色身亦不能觀以為不淨，如何此觀遍緣欲色？此難不然。勝無滅者能觀天色為不淨故，佛能觀佛微妙色身為不淨故。由是此觀定能遍緣欲色為境，由此已顯緣義非名。

The words 'Namely, colour and shape ... hereby this is already established' provide the answer. All colours and shapes of the desire realm taking meaning and not name as object is hereby already established. Furthermore, the Nyāyānusāra, fascicle fifty-nine, says: 'The power of this contemplation of impurity is able to take all form āyatanas included within the desire realm universally as object. If it is said that the Venerable Aniruddha was unable to contemplate devas as impure, and Śāriputra and others were also unable to contemplate the material body of the Buddha as impure, how then could this contemplation universally take desire-realm form as object? This objection is not correct, because one who surpasses Aniruddha is able to contemplate the form of devas as impure, and the Buddha is able to contemplate the subtle and wonderful material body of a Buddha as impure. Therefore, this contemplation definitely is able to take desire-realm form universally as its object; hereby it is already shown that it takes meaning and not name as object.'