俱舍論頌疏論本 20.26

20.26

此法性甚深者，薩婆多救也。如向所難，我不能通者，謂法性甚深，非尋思境，豈不能釋便撥為無？論主意朋經部，故作斯釋。

As for "This nature of dharmas is exceedingly profound": this is the Sarvāstivāda rescue. If the difficulty just raised cannot be resolved by us, it is because the nature of dharmas is exceedingly profound and not an object of speculative reasoning; how could it be that just because one cannot explain it, one dismisses it as non-existent? The author of the treatise leaned toward the Sautrāntika, and therefore made this interpretation.