俱舍論記 9.171

9.171

雖「於諸位至即如所說」者，經部立理通釋，結成己義。雖於諸十二位皆有五蘊，非即用彼五蘊為體，相由藉者方立為支。然隨此因有無，彼果定有無者，可立此因法為彼果法支。如阿羅漢雖有五蘊而無有行，隨無福行、非福行、不動行，乃至或有五蘊而無愛等，故知非由五蘊力故立十二支。汝若言無學五蘊由無無明等故不立支者，是即正由無明等力立支，不由五蘊力立，是故《緣起經》義即如文所說。或如我所說，唯用無明等為體。

Regarding the passage from "although in all stages ... it is precisely as stated": the Sautrāntika establishes the reasoning, explains it through, and establishes their own doctrine. Although in all twelve stages there are the five skandhas, one does not thereby take those five skandhas as the intrinsic nature; only those that depend upon one another are established as members. Rather, whenever the presence or absence of this cause determines the presence or absence of that effect, this causal factor can be established as a member of that effect-factor. For instance, an arhat, although possessing the five skandhas, does not have saṃskāras—they are entirely without meritorious formations, non-meritorious formations, or unshakeable formations—and further, there may be the five skandhas without craving and so forth. Hence, one knows that the twelve members are not established by virtue of the five skandhas. If you say that the five skandhas of an aśaikṣa are not established as a member because of the absence of ignorance and so forth, then it is precisely by virtue of ignorance and so forth that a member is established, not by virtue of the five skandhas. Therefore, the meaning of the Dependent Origination Sūtra is precisely as stated in the text. Alternatively, it is as I have explained: taking only ignorance and so forth as their intrinsic nature.