俱舍論疏 26.208

26.208

論「天眼天耳至不名為修」，此二解脫是無記故，學、無學皆非修也。

[On] the treatise's: "The divine eye and divine ear … up to: are not called cultivation": because these two liberations are morally indeterminate (avyākṛta), they are not cultivation for either learners or non-learners.