俱舍論記 8.167

8.167

「是則應許至故執非善」者，破異執。聞言有中般，即執有中天；既有生般等，應許生天等。既不許然，故執非善。

"Then one should also accept [...] hence their tenet is not sound" refutes the discordant tenet. Hearing it said that there is parinirvāṇa in the intermediate state, they immediately claim there is an intermediate heaven; since there is parinirvāṇa upon rebirth (upapatti-parinirvāyin) and so forth, they should accept a rebirth heaven, etc. Since they do not accept this, their tenet is not sound.