俱舍論疏 10.240

10.240

論「正命終時至一處都盡」，釋上識滅處也。識無方所不可辨處，隨身根滅處言識滅處也。

On the passage in the treatise from "At the exact time of death" to "is completely exhausted in one place": this explains the locus where consciousness ceases above. Consciousness has no spatial location and cannot be assigned a place; in accordance with the locus where the physical body-faculty ceases, one speaks of the locus where consciousness ceases.