成唯識論述記 3.327

3.327

述曰：無色無色，厭離色故，無業果故。若定果色亦得緣之，如前已辨，於理無違，即此中文若定、通力，同界同地，異界異地，緣一切處，五十三云：無色界定於一切色得自在故。

The Commentary states: In the formless realm there is no matter, because of disgust with and detachment from matter, and because there are no karmic fruits of it. If it is matter resulting from samādhi, it can also be cognized, as already explained before; in principle there is no contradiction. That is, in this text, if through the power of samādhi or supernormal abilities, in the same realm and same stage, or in a different realm and different stage, it cognizes everywhere; fascicle fifty-three states: 'Because samādhi in the formless realm attains sovereignty over all matter.'