俱舍論記 29.121

29.121

「又世尊說至境必同故」者，論主又引第六經破。所達謂無間道，所知謂解脫道。或所達謂慧所達，所知謂智所知。皆是智慧所達知法，眼目異名。此經既說所達、知法，唯有爾所，無有我體，故知我體亦非所識。雖達與智是慧非識，以慧與識境必同故，我非所識。

Regarding "Furthermore, the World-Honoured One said ... because their objects must be identical": the author of the treatise cites a sixth sūtra to refute [them]. What is penetrated refers to the path of uninterrupted progress (ānantarya-mārga); what is known refers to the path of liberation (vimukti-mārga). Alternatively, what is penetrated means what is penetrated by wisdom (prajñā); what is known means what is known by knowledge (jñāna). Both are different names for dharmas penetrated and known by wisdom. Since this sūtra states that dharmas penetrated and known are only this many and there is no entity of a self, we know that the entity of a self is also not cognized. Although penetration and knowledge are wisdom and not consciousness, because wisdom and consciousness necessarily have identical objects, the self is not cognized.