成唯識論述記 3.325

3.325

述曰：第三明三界境別，如護月等於無色界亦變器身。此中但有護法正義，總結於前三界緣也。

The Commentary states: The third section clarifies the distinction of objects across the three realms. As Candragupta and others held, in the formless realm it also transforms the receptacle and body. Here there is only Dharmapāla's correct doctrine, generally concluding the previous discussion of cognition across the three realms.