俱舍論記 12.86

12.86

「一類外道至餘極微在」者，此下破異執。此即敘計。別有一類勝論外道執極微常，彼謂劫壞但壞麁色，爾時猶有餘常極微。

On the passage beginning "A class of non-Buddhists […] remaining atoms exist": Below this refutes deviant positions. This specifically recounts their assertion. There is a distinct class of Vaiśeṣika non-Buddhists who hold that atoms are eternal. They maintain that the destruction of a kalpa only destroys coarse matter, and at that time there still remain other eternal atoms.