俱舍論記 8.171

8.171

「或取色界至故名生般」者，此別釋近天中間三種差別。或取色界眾同分已初至，即般涅槃，是名第一。從是次後受天樂已，未入法會方般涅槃，是名第二。復從此後初入法會，未至本天乃般涅槃，是名第三。已上三人，中般分三，竝是近根本天中間般涅槃故。義便釋生般言。入法會已復經多時方般涅槃，是名生般。「或減」已下，更解生般。又解：此中三種亦通壽量中間。又解：此中三種亦如其次第釋前界、想、尋三。

"Or having taken the form realm [...] hence it is called 'attaining parinirvāṇa upon rebirth'" is the specific explanation of the three distinctions in "midway near the heaven." Or, having taken the common destiny of the form realm, upon first arriving one immediately attains parinirvāṇa; this is the first. Following this, having experienced heavenly pleasures, before entering the assembly of the Dharma one only then attains parinirvāṇa; this is the second. Further following this, having first entered the assembly of the Dharma, before reaching the principal heaven one attains parinirvāṇa; this is the third. The above three persons are the threefold division of attaining parinirvāṇa in the intermediate state, all because they attain parinirvāṇa midway near the fundamental heaven. In passing, it explains the term "attaining parinirvāṇa upon rebirth": having entered the assembly of the Dharma, after passing a long time one only then attains parinirvāṇa; this is called attaining parinirvāṇa upon rebirth. From "or reduced" onwards, it further explains parinirvāṇa upon rebirth. Another explanation: the three types here also apply to the middle of the lifespan. Another explanation: the three types here also explain, in their proper sequence, the three stages of element, ideation, and discursive thought mentioned above.