俱舍論記 12.113

12.113

「又即於色等至極微亦壞」者，論主又述己宗。約體不異，顯壞同時，以破勝論。勝論色等與極微異，劫壞之時麁色等壞，極微不壞。為破彼執，故有此文。又即於色、聲、香、味、觸立極微名，離色等外無別極微故，色等壞時極微亦壞。由體同故，壞必同時，故劫壞時無極微在。

Regarding [the text from] “Moreover, in visible form and so forth…” up to “…atoms are also destroyed”: the author again presents his own school's doctrine. He explains simultaneous destruction on the basis that their substances are not different, in order to refute the Vaiśeṣikas. For the Vaiśeṣikas, visible form and so forth are different from atoms; at the time of the destruction of the eon, gross visible forms and so forth are destroyed, but the atoms are not destroyed. This passage is to refute that adherence. Moreover, the name “atom” is established right upon visible form, sound, odor, taste, and tangible; because apart from visible form and so forth there is no distinct atom, when visible form and so forth are destroyed, the atoms are also destroyed. Because the substances are identical, destruction must be simultaneous; therefore, at the time of the destruction of the eon, no atoms remain.