俱舍論記 22.119

22.119

「若物異此至受等亦爾」者，釋第四句。若有物體異此瓶等，名勝義諦。謂彼物覺，彼物破時彼覺不無，及慧析餘彼覺仍有，應知彼物名勝義諦。如是色等物碎至極微，一一極微皆名色等；或以勝慧析除味等，一一極微皆名味等，彼色等覺從麁至細恒常有故。受等亦然。無色之法雖不可碎細至極微，然可以慧析至剎那，彼受等覺恒常有故。

Regarding "If a thing is different from this ... feeling and the like are also like this": This explains the fourth line. If the entity of a thing is different from these jars and the like, it is called ultimate truth. That is to say, if the awareness of that thing does not cease when that thing is broken, and when other [phenomena] are analyzed by wisdom that awareness still persists, that thing should be known as ultimate truth. When things such as visible form are broken down to subtle atoms, each atom is still called visible form and the like; or when taste and the like are analyzed and separated by superior wisdom, each atom is still called taste and the like, because the awareness of visible form and the like constantly persists from coarse to subtle. Feeling and the like are also like this. Although non-material phenomena cannot be crushed down to subtle atoms, they can be analyzed by wisdom down to an instant (kṣaṇa), because the awareness of feeling and the like constantly persists.