俱舍論記 12.114

12.114

「極微實攝至定俱時滅」者，勝論救義。六句義中，細極微體實句義攝，麁色、聲等德句義收，由體異故壞不俱時。故劫壞時但能壞彼麁色、聲等，不能壞彼常細極微。

Regarding [the text from] “Subsumed under the substance of atoms…” up to “…definitely perish at the same time”: this is the Vaiśeṣika's rescue of their doctrine. Among the six categories of meaning (padārtha), the substance of subtle atoms is subsumed under the category of substance (dravya-padārtha), while gross visible forms, sounds, and so forth are included under the category of quality (guṇa-padārtha); because their substances are different, destruction is not simultaneous. Therefore, at the time of the destruction of the eon, it can only destroy those gross visible forms, sounds, and so forth, and cannot destroy those eternal, subtle atoms.