俱舍論疏 12.4

12.4

「論曰至為色極少」，述色極少。大乘無實，但是覺慧分析以為極微。此是識心所變，非積小成。小乘中說有實極微以成大色，析其大色至不可析名一極微。

On the words, "The Śāstra says: [...] is the absolute minimum of form": This describes the absolute minimum of form. In the Mahāyāna, there is no real [atom]; it is merely that discerning wisdom mentally analyzes it down to an atom (paramāṇu). This is a transformation of the conscious mind and is not formed by accumulating small parts. In the Hīnayāna, it is said that real atoms exist to form gross forms; analyzing gross form until it can no longer be analyzed is called a single atom.