俱舍論記 7.58

7.58

「頌曰至非天次等故」者，上三句明具緣生，下一句非外道執。天等，等取我等。次等，等取無義利等。

The passage from "The verse says..." to "...not from Īśvara, sequence, and so forth" has its first three lines clarify arising with complete conditions, and the last line refutes the tenets of the non-Buddhists. "Īśvara and so forth" includes the Self (ātman) and so forth. "Sequence and so forth" includes purposelessness and so forth.