俱舍論疏 5.144

5.144

論「如是應說至舉後顯初」，論主更引正解也。理實色、無色界一切有情俱非二害。經說非想非非想，舉後顯初引例也。

The treatise says: "Thus it should be said, up to: mentioning the last to reveal the first." The author of the treatise further adduces the correct explanation. In reality, all sentient beings of the form and formless realms cannot be harmed by either. The sūtra speaks of neither-perception-nor-non-perception, mentioning the last to reveal the first, adducing an analogous case.