俱舍論頌疏論本 11.57

11.57

釋曰：隨從何天去下海量，彼上所至與去下同，謂妙高山從第四層級，去下大海四萬踰繕那是四天王天，從彼上去三十三天亦如彼天去下海量。如三十三天去下大海，上去夜摩天其量亦復爾。如是乃至如善見天下去大海踰繕那量，從彼上至色究竟天亦與彼天去下大海量等。從此向上復無所居，此處最高，名色究竟天。

Explanation: Whatever the measure of distance from any heaven down to the ocean below, the distance reached upward from it is identical to the distance down. That is, Mount Sumeru from its fourth terrace down to the great ocean is forty thousand yojanas, which is the Cāturmahārājakāyika heaven; the distance upward from there to the Trāyastriṃśa heaven is also equal to the measure from that heaven down to the ocean below. As the Trāyastriṃśa heaven is distant from the great ocean below, the distance upward to the Yāma heaven is likewise of that measure. In this manner, up to the measure of yojanas from the Sudarśana heaven down to the great ocean, the distance from there upward to the Akaniṣṭha heaven is likewise equal to the measure from that heaven down to the ocean below. Upward from this there is no further dwelling; this place is the highest, named the Akaniṣṭha heaven.