諸經要集 18.23

18.23

復何因緣。名泥羅浮陀地獄。此諸眾生所有身形。譬如肉段。是故名泥羅浮陀地獄。

Again, by what cause and condition is it called the Nirarbuda Hell? Because the bodies of all these sentient beings are like lumps of flesh, it is therefore called the Nirarbuda Hell.