成唯識論述記 3.259

3.259

述曰：設縱汝宗如大眾部無色、有色身，及身生有色上地，既變無益，麁細懸隔不相依持，如梵王下別變為地，此異地身不能受用，故變無用。

The Commentary states: Even granting according to your school—like the Mahāsāṃghika—that there is a physical body in the formless realm, or that the body is born in a higher stage of the form realm, since transforming it confers no benefit, being vastly separated as coarse and subtle so that they cannot support each other—just as Brahmā King transforms a ground separately below, and a body of this different stage cannot enjoy or use it—transforming it is therefore of no use.