俱舍論疏 24.27

24.27

論「有說此二至太過失故」，破異說也。七種不還皆悉緣彼有為、無為得涅槃故，應皆名為有行、無行。由此故言有太過失。

The commentary states: "Some say these two … because of the excessive error," which refutes a divergent explanation. Since all seven kinds of non-returners take those conditioned and unconditioned dharmas as objects to attain nirvāṇa, all should be called 'with exertion' or 'without exertion'. Therefore it is said that there is an excessive error.