俱舍論疏 28.67

28.67

論「又亦應說至非超受等」，是重破也。若謂觀麁色故名出離色者，無色界受細、色界受麁，超下麁受應名出離受等。經既不說出離受等，故知無色中唯遍超色類，非超受等。

The Śāstra says: "Moreover, one should also say... [it is not transcending sensation, etc.]," which is a further refutation. If one says that it is named "departure from form" because one contemplates gross form, then since sensation in the formless realm is subtle while sensation in the form realm is gross, transcending the lower, gross sensation should be termed "departure from sensation, etc." Since the sūtra does not speak of "departure from sensation, etc.," we know that in the formless [realm] one universally transcends the category of form alone, not sensation, etc.