俱舍論記 23.129

23.129

「若爾何故至第八有義」者，難。或是彌沙塞部難，彼執人、天合受七生。若於人、天各受七生，何故經言「無處無容見圓滿者，更可有受第八有義。」

Regarding the passage [beginning with] "If so, why [...] the sense of an eighth existence": This is an objection. Perhaps it is an objection from the Mahīśāsaka school, which maintains that human and divine [births] combined constitute undergoing seven births. If one undergoes seven births each among humans and devas, why does the sūtra state: "There is no place, no possibility that one whose vision is perfected could ever undergo an eighth existence"?