俱舍論記 28.48

28.48

「又薄伽梵至無不成過」者，復引經證無色界無色，如文可知。破訖結言：故所立因皆無色故，立無色名。無不成過。

Regarding 'Moreover, the Bhagavān... no fallacy of an unestablished [reason]': it again cites sūtras to prove that the formless realm has no form, as is clear from the text. Having finished the refutation, it concludes: 'Therefore, because all the established reasons lack form, the name formless is established. There is no fallacy of being unestablished.'