俱舍論記 2.25

2.25

On the passage that begins, "The treatise says: … because there is no object": the desire realm has eighteen; the form realm has fourteen, because odor and taste are by nature material food (kavaḍīkārāhāra), and there is no material food there, hence there are no odor and taste. Also the Saṃyuktābhidharmahṛdaya says: "There is no nature of bit-food there, because bodies are subtle" (end of treatise citation). Whenever it is said that a consciousness exists, it must have an object; there, having no objects of odor and taste, there are no two consciousnesses capable of apprehending them. If based on the Samayabhedoparacanacakra, the Mahāsāṃghika and others hold that the form and formless realms possess all six consciousness-bodies.