俱舍論記 24.26

24.26

「有餘師說亦無餘依」者，有餘師說：生般不但約有餘依，亦據無餘，以斷惑已即入無餘，故通二種。此師意謂同於中般，以中般人斷餘惑盡般有餘已，無惑潤生不求生有即般無餘，例彼生般亦無餘依。

Regarding 'Other masters say: It is also without remainder': other masters say that 'one who enters parinirvāṇa upon birth' is not only explained in terms of [nirvāṇa] with remainder, but also is based on [nirvāṇa] without remainder, because immediately upon abandoning defilements one enters [nirvāṇa] without remainder; thus it applies to both kinds. The idea of these masters is that it is the same as the intermediate parinirvāṇa: because a person of intermediate parinirvāṇa, having exhausted the remaining defilements and entered [nirvāṇa] with remainder, lacks defilements to moisten rebirth and does not seek birth-existence (upapatti-bhava), they immediately enter parinirvāṇa without remainder; by analogy with that, 'one who enters parinirvāṇa upon birth' is also without remainder.