俱舍論記 29.80

29.80

〈破執我品〉者，我體實無，諸有橫執，此品廣破執我。所以次明〈破我品〉者，此論一部，釋佛契經三法印中諸法無我。前八品明諸法事，後一品明無我理，事麁先辨，理細後明。或事是所依，是故前說；理是能依，故後明也。

As for the "Chapter on the Refutation of the Attachment to Self": the substance of a self is truly non-existent, yet beings arbitrarily attach to it; this chapter refutes attachment to a self extensively. Why is the Pudgala-pratiṣedha explained next? This entire treatise explains "anātmānaḥ sarvadharmāḥ" (all phenomena are without self) among the three dharmamudrās of the Buddha's sūtras. The first eight chapters clarify the phenomenal workings of all dharmas, while the final chapter clarifies the principle of non-self. Coarse phenomena are distinguished first; subtle principle is clarified afterward. Or, phenomena are the basis, and therefore taught first; principle is that which relies on it, and is therefore clarified afterward.