俱舍論記 28.42

28.42

「若謂經說至有色理成」者，牒大眾部等所引四經，證無色界有色。一若謂經說壽、煖和合。彼既有壽，明知有煖，煖即色故。二又經說名色與識相依，如二蘆束相依住故。既許彼界識體非無，是則亦應許有名色。三又經說名色識為緣故。彼界既有識，明知有名色。四又經說遮離色、受、想、行四，識有來、去。故彼界既有識，明知亦具有色、受、想、行。故《婆沙》云「復說離色、受、想、行，不應說識有去、來，住有死有生。無色界中既得有識，亦應具足有四識住（已上論文）。」故總結言：由此無色有色理成。

As for "If you say that the sūtra states... it is established that form exists by principle": this cites four sūtras adduced by the Mahāsāṃghikas and others to prove that form exists in the formless realm. First, if you say that a sūtra states that life-span (āyus) and heat (uṣman) are conjoined; since life-span exists there, it is clearly known that heat exists, and heat is form. Second, another sūtra states that name-and-form (nāmarūpa) and consciousness (vijñāna) depend on each other, standing supported by each other like two bundles of reeds; since it is admitted that consciousness itself is not absent in that realm, then it should also be admitted that name-and-form exists. Third, another sūtra states that name-and-form has consciousness as its condition; since consciousness exists in that realm, it is clearly known that name-and-form exists. Fourth, another sūtra states that it is denied that apart from the four of form, feeling, perception, and formations, consciousness has coming or going; therefore, since consciousness exists in that realm, it is clearly known that it also fully possesses form, feeling, perception, and formations. Thus the Mahāvibhāṣā says: 'Furthermore, it is said that apart from form, feeling, perception, and formations, one should not say that consciousness has going, coming, staying, dying, or being born. Since consciousness can exist in the formless realm, it must also fully possess the four stations of consciousness (vijñānasthiti)' (this ends the śāstra text). Therefore, they conclude generally: 'Because of this, it is established by principle that form exists in the formless realm.'