俱舍論疏 18.37

18.37

論「尊者妙音至極微成故」，此師意說，表亦有二。《正理論》云「今觀彼意，表有多微，有逆罪收、有餘罪攝。」

The Śāstra states: "Venerable Ghoṣaka says... because it is constituted by subtle atoms", meaning that this master's intention is to say that manifest action also has both. The Nyāyānusāra says: "Now examining his intention: manifest action possesses multiple subtle atoms; some are subsumed under the anantarya offense, and some are included under other offenses."