俱舍論疏 22.216

22.216

論「息有情數攝有情身分故」，第三情數、非情數門也。准此出身，非出入息，非有情故。

[On the *Śāstra*’s:] “Breath is included among sentient beings because it is a part of a sentient being's body,” this is the third section: sentient-reckoned or non-sentient-reckoned. According to this, [breath] that has left the body is not inhalation and exhalation, because it is not [reckoned as] a sentient being.