俱舍論疏 28.49

28.49

論「又生靜慮至不名無色」，此重破也。竝如文可知。《正理論》云「又生靜慮，乃至上地望下清妙轉增，非下地根所能取故，與彼何異不名無色？」

The Śāstra says: "Furthermore, when reborn in the dhyānas [...] are not called formless." This is a renewed refutation. All can be understood according to the text. The Nyāyānusāra says: "Furthermore, when reborn in the dhyānas, up to the higher levels, in comparison to the lower ones, they become progressively more subtle and refined, and cannot be grasped by the sense-faculties of a lower level; what difference is there with that, such that they are not called formless?"