Comm. NT: 12.
Maraṇassatikathāvaṇṇanā
“‘But since the object is stated with individual essences’: the breakup of states with individual essences, their destruction, their fall—[all] that has to do only with states with individual essences.
Hence the Blessed One said: ‘Bhikkhus, aging-and- death is impermanent, formed, dependently arisen’ (S II 26).
If it cannot reach absorption because of [its object being] states with individual essences then what about the supramundane jhānas and certain of the immaterial jhānas? It was to answer this that he said ‘now with special development the supramundane jhāna’ and so on”.
Kasiṇa jhāna, for example, has a concept (paññatti) as its object (IV.29) and a concept is a dhamma without individual essence (asabhāva-dhamma).