俱舍論疏 1.352

1.352

論「復有二處至四蘊性故」，第三攝二處也。無想有情，聲恒成就，故得有聲，成十處也。故《發智》說「誰成就身？謂欲、色界有情。如身色，聲、觸亦爾。」故知此聲恒成就也。正受無想異熟果時雖無有心，初生、將死時必有心故，故亦言意。又成彼地法，必有心故。又《婆沙》一百三十七云「問：世尊何故於無想天及有頂天多說為處？答：有諸外道執此二處以為解脫。佛為遮彼，說為生處。」廣彼如釋。

On the treatise's statement, "There are two further āyatanas […] because their nature is four skandhas": this is the third [point], subsuming the two āyatanas. In non-conceptual sentient beings (asaṃjñisattva), sound is constantly achieved; therefore sound can be present, completing ten āyatanas. Hence the Jñānaprasthāna states: 'Who achieves the body? Sentient beings of the kāma- and rūpa-dhātus. As with the rūpa of the body, so it is with sound and touch.' Therefore it is known that this sound is constantly achieved. When directly experiencing the vipāka result of non-conception, although there is no mind, mind is definitely present at initial birth and when about to die; hence mind is also mentioned. Furthermore, to accomplish the dharmas of that plane, mind must be present. Furthermore, fascicle 137 of the Vibhāṣā states: 'Question: Why did the World-Honoured One frequently speak of the non-conceptual heaven (asaṃjñideva) and the peak of existence (bhavāgra) as āyatanas? Answer: There are non-Buddhists who grasp these two places as vimokṣa. In order to refute them, the Buddha spoke of them as places of rebirth (āyatana).' It is detailed there as explained.