俱舍論記 8.168

8.168

「又經說有至定非應理」者，第五七善士趣經。謂於前五不還內，中般分三為七善士。言分三者，欲界沒已受色界中有，往上受生，由處及時各有三種，謂近、中、遠分成三人。未出欲界而般涅槃，處、時俱近，是名初人。至二界中間而般涅槃，處、時俱中，是第二人。至彼色界而般涅槃，處、時俱遠，是第三人。言未墮者，喻未受生。非彼所執別有中天，有此時、處近、中、遠別，故彼所執定非應理。此即兼破異執。

"Furthermore, the discourse says there are [...] it is definitely not logical": this is the fifth, the discourse on the paths of the seven virtuous persons (sapta-sadgati). That is, among the aforementioned five non-returners, the one who attains parinirvāṇa in the intermediate state is divided into three to make seven virtuous persons. As for being divided into three: having died in the desire realm, one receives an intermediate existence of the form realm and proceeds upward to take birth; depending on place and time, there are three types for each—near, middle, and distant—divided into three persons. Attaining parinirvāṇa before leaving the desire realm, where both place and time are near, is called the first person. Attaining parinirvāṇa halfway between the two realms, where both place and time are midway, is the second person. Attaining parinirvāṇa upon reaching that form realm, where both place and time are distant, is the third person. Saying "not having fallen" is a metaphor for not having yet taken birth. There is no such separate "intermediate heaven" as they maintain that has these distinctions of near, middle, and distant in time and place; hence what they maintain is definitely not logical. This also serves to refute the discordant tenet.