成唯識論演祕 7.177

7.177

此謂涅槃。體是勝果，立以「勝」名。復能順益，又是義利，故亦名「義」。亦勝、亦義，持業釋也。因顯所得，名「得勝義」。異釋如《燈》。

This refers to nirvāṇa. Its substance is the supreme fruit, so it is given the name "supreme" (viśiṣṭa). Furthermore, it can provide compliant benefit and is also a welfare/meaning (artha); therefore, it is also called "artha." Being both supreme and an artha, it is a karmadhāraya compound. Because it manifests what is attained, it is called "attainment of the ultimate" (paramārtha). Alternative explanations are as in the Deng.