俱舍論疏 28.67

28.67

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.