大乘法苑義林章 4.38

4.38

Regarding the bases of physical existence from which they arise: The latter five vimokṣas arise from bodies of all three realms, since it is accepted that the attainment of cessation arises in the formless realm. Regarding the first three vimokṣas, there is an opinion: They arise only in the desire realm, on the authority of scriptural teaching. Yogācārabhūmi fascicle 12 says: 'By two causes and conditions it is called possessing form, namely being born in the desire realm, and so forth.' There is an opinion: That is not so; they arise in both [desire and form] realms. When first cultivating the vimokṣas, the kṛtsnāyatanas are their fruit, which must be in the desire realm, according to the principle stated before. Later, when they are perfected, the kṛtsnāyatanas serve as the cause and the vimokṣas as the fruit. What prevents them from also being able to arise subsequently in the form realm? Could one born in the form realm not be called 'possessing form'? Because one does not cultivate [conceptions of] impurity, they are not solely in the desire [realm].