俱舍論記 8.176

8.176

「此經意說至後受生受」者，論主通經。魔由惡業增上力故，現受地獄猛焰繞身。苦相已至先受現前，約此前相，故言現身顛墮，非即是彼無間地獄。

Regarding the passage: "The intention of this sūtra is to say that... later taking birth and experiencing it": The author of the treatise clarifies the sūtra. Owing to the predominant force of his evil karma, the Māra experienced fierce flames of hell encircling his body in the present life. The characteristic of suffering having already arrived, he first experienced its manifestation; with reference to this preliminary sign, it is said that he fell headlong in his present body, not that he was immediately in that Avīci hell.