Comments

Comm. NT: 12.
Nirodhasamāpattikathāvaṇṇanā

They say so because of absence of heart-basis; but the meaning is because of absence of basis called physical body.
For if anyone were to attain cessation in the immaterial worlds he would become indefinable (appaññattika) owing to the non- existence of any consciousness or consciousness concomitant at all, and he would be as though attained to final Nibbāna without remainder of results of past clinging;
for what remainder of results of past clinging could be predicated of him when he had entered into cessation?
So it is because of the lack of the necessary factors that there is no attaining of the attainment of cessation in the immaterial worlds.

пали	Keci pana "vatthussa abhāvā"ti vadanti.
Nyanamoli thera	But some say that is because of the lack of a physical basis [for the mind there].12