俱舍論疏 12.201

12.201

論「極微實攝至定俱時滅」，外道救。極微實句攝，色是德句攝。實、德體殊，異體不應定俱時滅。

The treatise says: "Subtle atoms are subsumed under substance... they must inevitably perish simultaneously," the non-Buddhists attempt to rescue their position. Subtle atoms are subsumed under the category of substance (dravya), whereas visible form is subsumed under the category of quality (guṇa). Substance and quality are different in essence; different essences should not inevitably perish simultaneously.