俱舍論記 24.27

24.27

「此不應理至無自在故」者，論主破。此不應理，彼色界中於捨壽命促入涅槃無自在故。於初生時斷餘惑盡名為生般，後盡彼壽方般無餘，故釋生般不約無餘。故《正理》云「約有餘依說為生般，非纔生已便般無餘，彼捨壽中無自在故。」

Regarding 'This is not reasonable... because there is no mastery': the author of the treatise refutes it. This is not reasonable, because in that form realm there is no mastery over relinquishing the lifespan and hastening entry into nirvāṇa. At the time of first being born, one exhausts the remaining defilements, which is called 'one who enters parinirvāṇa upon birth'; later, only when that lifespan is exhausted does one enter parinirvāṇa without remainder; therefore, 'one who enters parinirvāṇa upon birth' is not explained in terms of [nirvāṇa] without remainder. Hence the Nyāyānusāra states: 'One is said to enter parinirvāṇa upon birth in terms of [nirvāṇa] with remainder; it is not that immediately upon being born one enters parinirvāṇa without remainder, because one has no mastery over relinquishing the lifespan there.'