俱舍論疏 2.29

2.29

論「若爾香味類亦應然」，難也。觸界段食性，上界有觸非段食。香、味段食性，上界有香、味非段食性。

The treatise says: "If so, smell and taste should likewise be of this category." This is an objection. The tactile dhātu has the nature of material food, yet the higher realm has tactile phenomena that are not material food; smell and taste have the nature of material food, so the higher realm should have smell and taste that do not have the nature of material food.