俱舍論記 1.43

1.43

「如是總說無漏五蘊名為對法，此即勝義阿毘達磨」，是無漏故名勝，有義用故名義。勝即名義，即勝義名阿毘達磨，持業釋也。

'Thus, generally speaking, the anāsrava five skandhas are called Abhidharma; this is ultimate Abhidharma.' Being anāsrava, it is called 'ultimate' (paramārtha); possessing function, it is called 'meaning/object' (artha). Ultimate is itself the meaning/object, and this ultimate meaning/object is itself Abhidharma, which is a karmadhāraya compound.