俱舍論疏 2.27

2.27

The treatise says: "If so... because its nature is material food." This is the second [part], analysis through questions and answers. Smell and taste have the nature of material food, and since the higher realm lacks material food, it therefore lacks the objects of smell and taste. The tactile dhātu also has the nature of material food, so the form realm should lack it as well.