俱舍論疏 29.170

29.170

論「又薄伽梵至是不可說」，又引經證十二處外更無有法也，證我無也。若非處攝，證我是無；若是處攝，非不可說。

The treatise says: "Moreover, the Bhagavān... is inexpressible." This again cites scripture to prove that beyond the twelve sense-fields (āyatanas) there are no other phenomena, proving that the self does not exist. If it is not subsumed under the sense-fields, that proves the self does not exist; if it is subsumed under the sense-fields, it is not inexpressible.