俱舍論疏 28.51

28.51

論「若謂經說至有色理成」，牒大眾部引他經證也。壽、煖合故，是一經。煖是色故，色識相依，第二經也。名色為緣，第三經也。遮離色等有來、去故，第四經也。由此四種，證無色界定有色也。

The Śāstra says: "If you say that the sūtra states [...] the principle that there is material form is established." This cites the Mahāsāṃghika invoking other sūtras as proof. Life-span and heat being joined together constitutes one sūtra. Heat being material form, and material form and consciousness relying upon each other, is the second sūtra. Name-and-form as condition is the third sūtra. Denying that there is coming or going apart from material form and so forth is the fourth sūtra. Through these four, they prove that the formless realm definitely has material form.