俱舍論記 27.147

27.147

「體即是天至及中有等」者，答。生得謂生欲、色天中。餘文可知。

"Their essence is itself divine [...] up to and the intermediate existence, etc.": This is the answer. "Acquired at birth" refers to being born among the gods of the desire or form realms. The rest of the text is understandable.