俱舍論記 24.103

24.103

「云何涅槃至亦成就故」者，此明涅槃非學、無學。如文可知。

[On the text,] "Why is nirvāṇa [...] also because it is possessed?": This clarifies that nirvāṇa is neither of a trainee nor of a non-trainee. It is understandable from the text.