俱舍論頌疏論本 23.43

23.43

釋曰：聲聞種姓，煗、頂二位容轉成佛。若得忍位，無成佛理。菩薩利物，必往惡趣，忍超惡趣，故不成佛。

The commentary says: With the śrāvaka lineage, in the two stages of Heat and Summits it is possible to transfer to become a buddha. If one has attained the stage of Acceptance, there is no principle of becoming a buddha. A bodhisattva, in benefiting sentient beings, must go to the bad destinies; Acceptance transcends the bad destinies, so one does not become a buddha.