俱舍論疏 26.155

26.155

論「此智唯是至聞思所成」，明依地及惠。一切法非我觀，通上地有。然緣一切法盡，唯除自體、相應、俱有法者，唯是欲、色界攝聞思所成。

The treatise says, "This cognition is only […] arisen from hearing and reflection," which explains the grounds and wisdom upon which it relies. The contemplation of all dharmas as non-self exists throughout the higher grounds. However, that which takes all dharmas fully as objects, excluding only its own intrinsic nature, its associated, and its co-existent dharmas, is solely subsumed under the desire and form realms and is arisen from hearing and reflection.