俱舍論記 22.82

22.82

「諸妙欲境至故成顛倒」者，此釋第二章。諸妙欲境順樂受少，順行、壞苦多。唯觀為樂，不觀為苦，故成顛倒。

As for "Exquisite sensual objects... therefore it becomes an inversion": this explains the second section. Exquisite sensual objects are slightly conducive to pleasant feeling, but are largely conducive to the suffering of conditioned existence and of deterioration. Worldly beings solely view them as pleasure and do not view them as suffering; therefore it becomes an inversion.