俱舍論記 28.31

28.31

「論曰至隨轉色故」者，釋初句及四蘊。此四無色與四靜慮，數同、自性同。謂數有四，自性各二。生如前說，即〈世品〉說由生有四種。定無色體，總而言之亦善性攝心一境性。依此數、性同故，頌中說「亦如是」言。然助伴中，此除色蘊有餘四蘊，無色無有隨轉色故。

As for "The commentary says: ... because there is no form that conforms [with the mind]": this explains the first line and the four skandhas. These four formless attainments and the four dhyānas are identical in number and identical in intrinsic nature. That is, in number there are four, and in intrinsic nature there are two kinds each. As for rebirth, as stated earlier—namely, as stated in the 'Loka-nirdeśa'—there are four kinds according to rebirth. As for the intrinsic nature of the formless concentrations, stated generally, it is also one-pointedness of mind subsumed under the wholesome. Because they are identical in this number and nature, the verse states 'is also like that'. However, among their accompanying factors, these [formless attainments] exclude the form skandha (rūpa-skandha) and have the remaining four skandhas, because in the formless realm there is no form that conforms with the mind (cittānuvartin-rūpa).