俱舍論記 24.154

24.154

「前之二果至非依上得」者，此下釋後三句問。前之二果預流、一來未離欲故，非依上界身得，理且可然。第三不還云何非依上界身得？已離欲者亦可得故。

Regarding "The preceding two fruits ... are not attained relying on the upper [realms]": here begins the explanation and question regarding the latter three lines. It stands to reason that the preceding two fruits, Stream-Enterer and Once-Returner, are not attained relying on an embodiment in the upper realms because one has not yet abandoned desire. Why is the third, the Non-Returner, not attained relying on an embodiment in the upper realms? For one who has already abandoned desire could also attain it.