俱舍論疏 4.157

4.157

論「如是愛敬至無色界無」，此明界通局也。無色界中無色身故，不能緣他起敬愛也。亦不緣下佛世尊等，故無有敬。

On the Śāstra's [words], "Such love and veneration […] do not exist in the formless realm": this clarifies their presence or absence in the realms. Because there is no material body in the formless realm, one cannot take others as objects to generate veneration or love. Nor does one take lower [beings such as] the Buddha, the World-Honoured One, and others as objects; therefore there is no veneration.