俱舍論記 8.129

8.129

「有餘師說至即無所見」者，此明後益。若受化生，死無遺形，不能益後。若受胎生，得留身界益後有情，故受胎生。身界，梵曰駄都，即佛身界也。亦名室利羅，唐言體，佛身體也。舊云舍利，訛也。

"Other masters say [...] there would be nothing left to be seen": this clarifies the future benefit. If he had taken apparitional birth, upon death there would be no bodily remains left behind, and he could not benefit posterity. If he takes birth from a womb, he can leave behind bodily relics (*dhātu*) to benefit future sentient beings; hence he took birth from a womb. "Bodily relics" in Sanskrit is *dhātu*, which is the relics of the Buddha's body. They are also called *śarīra*, which in the Tang language means "body", namely the Buddha's bodily form. The older rendering *sheli* is corrupt.