俱舍論記 3.110

3.110

「論曰至根漸起故」者，舉胎、卵、濕，顯除化生，化生色根無漸起故。由此三生亦非中有，以彼中有化生攝故。初受生位，顯生有初念。既根漸起，故唯初得二異熟根。

Regarding "The treatise says ... because the faculties arise gradually": by citing womb-born, egg-born, and moisture-born beings, it is shown that apparitional rebirth is excluded, because the material faculties of apparitional rebirth do not arise gradually. By this, these three modes of birth also do not include the intermediate state, because that intermediate state is subsumed under apparitional birth. The state of initial rebirth indicates the first moment of birth existence. Since the faculties arise gradually, only two fruition faculties are initially acquired.