俱舍論記 8.69

8.69

「然彼尊者至故作是言」者，大眾部等復會前經。然彼尊者舍利子言：異熟起已方名地獄。非唯異熟，故通善、染。彼經復言：除五蘊法彼那落伽不可得者，為遮異執實有能往諸趣補特伽羅真實我體，故作是說，非遮善、染餘蘊故作是言。

"However, that Venerable ... therefore spoke these words" is where the Mahāsāṃghika and others again reconcile the earlier sūtra. However, what that Venerable Śāriputra said—that only after retribution has arisen is it called a 'hell'—does not mean it is exclusively retribution; hence it includes wholesome and defiled [states] as well. That sūtra also states that 'apart from the five skandhas, that Naraka cannot be found', which was said in order to ward off the deviant adherence to a real pudgala, a real ātman, that is able to go to the various destinies. That was the reason for speaking thus, not to ward off the remaining wholesome and defiled skandhas.