俱舍論記 18.178

18.178

「論曰至亦名為妙」者，釋第一句。善無漏法，以有為無漏及與擇滅為體，此善無漏法亦名為妙。故《品類足》第六云「妙法云何？謂無漏有為法及擇滅。」又《正理》釋異名云「勝染、無記及有漏法，故唯此法獨受妙名。」

Regarding "The commentary states... is also called excellent": this explains the first line. Wholesome uncontaminated phenomena, taking conditioned uncontaminated phenomena together with analytical cessation as their nature—these wholesome uncontaminated phenomena are also called "excellent". Therefore the Prakaraṇapāda, fascicle 6, states: "What is an excellent phenomenon? It refers to uncontaminated conditioned phenomena and analytical cessation." Furthermore, the Nyāyānusāra explains the synonym: "Because they surpass defiled, neutral, and contaminated phenomena, only these phenomena exclusively receive the name 'excellent'."