俱舍論頌疏論本 2.97

2.97

二於身亦然者，二者謂色、識，此二望身通等、上、下。如色於識，故言亦然。如身生欲界，起欲界眼識，了欲色時，此即色識望身同地等也。身在欲界，發上天眼，起初禪識，了初禪色，此即色識望身上也。身生二禪，借初禪識，了下地色，此即色識望身下也。上所引義，是略舉一隅，非遍盡舉，智者應知。

'The two in relation to the body are likewise': 'the two' refers to form and consciousness. These two in relation to the body can be equal, higher, or lower. Just as form is in relation to consciousness, therefore it says 'likewise'. As when a body is born in the desire realm, and gives rise to an eye-consciousness of the desire realm to cognize desire form, this is form and consciousness being equal to the body, being of the same level. When a body is in the desire realm and develops a higher divine eye, giving rise to consciousness of the first dhyāna to cognize form of the first dhyāna, this is form and consciousness being higher in relation to the body. When a body is born in the second dhyāna and borrows consciousness of the first dhyāna to cognize form of a lower level, this is form and consciousness being lower in relation to the body. The meanings cited above are a brief presentation of one aspect and not an exhaustive presentation of everything; the wise should understand this.