diff --git a/src/mir/builder/control_flow/joinir/merge/exit_args_collector.rs b/src/mir/builder/control_flow/joinir/merge/exit_args_collector.rs
new file mode 100644
index 00000000..0ed6a029
--- /dev/null
+++ b/src/mir/builder/control_flow/joinir/merge/exit_args_collector.rs
@@ -0,0 +1,336 @@
+//! Phase 118: ExitArgsCollectorBox - Collects exit values from JoinIR jump_args
+//!
+//! This module provides a box-based abstraction for collecting exit PHI inputs
+//! and carrier inputs from JoinIR jump_args during the merge phase.
+//!
+//! # Design Philosophy
+//!
+//! - **Single Responsibility**: Only collects and classifies jump_args into exit/carrier values
+//! - **SSOT**: offset calculation logic centralized here
+//! - **Fail-Fast**: Validates jump_args length against exit_bindings
+//! - **Box Theory**: Encapsulates the complex jump_args → PHI inputs mapping
+//!
+//! # Usage
+//!
+//! ```ignore
+//! let collector = ExitArgsCollectorBox::new();
+//! let result = collector.collect(
+//!     &boundary.exit_bindings,
+//!     &remapped_args,
+//!     block_id,
+//!     strict_mode,
+//! )?;
+//! exit_phi_inputs.push((result.block_id, result.expr_result_value));
+//! carrier_inputs.extend(result.carrier_values);
+//! ```
+
+use crate::mir::join_ir::lowering::carrier_info::CarrierRole;
+use crate::mir::join_ir::lowering::inline_boundary::LoopExitBinding;
+use crate::mir::{BasicBlockId, ValueId};
+use std::collections::BTreeMap;
+
+/// Phase 118: Result of exit args collection
+///
+/// This structure separates the expr result (first jump arg) from carrier values,
+/// following the JoinFragmentMeta philosophy.
+#[derive(Debug, Clone)]
+pub struct ExitArgsCollectionResult {
+    /// The source block for these values
+    pub block_id: BasicBlockId,
+    /// The expression result value (jump_args[0], optional)
+    pub expr_result_value: Option<ValueId>,
+    /// Carrier values: (carrier_name, (block_id, exit_value))
+    pub carrier_values: Vec<(String, (BasicBlockId, ValueId))>,
+}
+
+/// Phase 118: Box for collecting exit values from jump_args
+///
+/// This box encapsulates the logic for mapping JoinIR jump_args to exit PHI inputs
+/// and carrier PHI inputs, based on the exit_bindings contract.
+///
+/// # Phase 118 P2 Contract
+///
+/// - Every LoopState carrier in exit_bindings must have an exit PHI input
+/// - jump_args order is assumed to match exit_bindings order, with at most one
+///   leading extra slot (legacy layouts)
+/// - This avoids Pattern3-specific assumptions such as "jump_args[0] is loop_var"
+///
+/// # Fail-Fast Guarantee
+///
+/// - Returns error if jump_args is too short (missing required carriers)
+/// - In strict mode, returns error for length mismatches
+/// - In non-strict mode, logs warnings and continues with best effort
+pub struct ExitArgsCollectorBox;
+
+impl ExitArgsCollectorBox {
+    /// Create a new ExitArgsCollectorBox
+    pub fn new() -> Self {
+        Self
+    }
+
+    /// Collect exit values from jump_args
+    ///
+    /// # Arguments
+    ///
+    /// * `exit_bindings` - Exit bindings from JoinInlineBoundary (SSOT)
+    /// * `remapped_args` - Remapped jump_args from JoinIR block (already in host value space)
+    /// * `block_id` - Source block ID for PHI inputs
+    /// * `strict_exit` - If true, Fail-Fast on any validation error
+    ///
+    /// # Returns
+    ///
+    /// * `Ok(ExitArgsCollectionResult)` - Successfully collected exit values
+    /// * `Err(String)` - Validation failed (Fail-Fast in strict mode)
+    ///
+    /// # Phase 118 P2: SSOT Offset Calculation
+    ///
+    /// The offset is determined by comparing jump_args length with exit_bindings:
+    /// - `len(jump_args) == len(exit_phi_bindings)`: offset = 0
+    /// - `len(jump_args) == len(exit_phi_bindings) + 1`: offset = 1 (legacy layout)
+    /// - Otherwise: error (or warning in non-strict mode)
+    pub fn collect(
+        &self,
+        exit_bindings: &[LoopExitBinding],
+        remapped_args: &[ValueId],
+        block_id: BasicBlockId,
+        strict_exit: bool,
+    ) -> Result<ExitArgsCollectionResult, String> {
+        // Filter exit bindings to get only LoopState carriers (skip ConditionOnly)
+        let exit_phi_bindings: Vec<_> = exit_bindings
+            .iter()
+            .filter(|eb| eb.role != CarrierRole::ConditionOnly)
+            .collect();
+
+        // Early return if no exit PHI bindings
+        if exit_phi_bindings.is_empty() {
+            return Ok(ExitArgsCollectionResult {
+                block_id,
+                expr_result_value: None,
+                carrier_values: Vec::new(),
+            });
+        }
+
+        // Phase 118 P2: Calculate offset (SSOT)
+        let offset = self.calculate_offset(
+            remapped_args.len(),
+            exit_phi_bindings.len(),
+            block_id,
+            strict_exit,
+        )?;
+
+        // Collect expr result (first jump arg if offset > 0)
+        let expr_result_value = if offset > 0 {
+            remapped_args.first().copied()
+        } else {
+            None
+        };
+
+        // Collect carrier values
+        let mut carrier_values = Vec::new();
+        for (binding_idx, binding) in exit_phi_bindings.iter().enumerate() {
+            let jump_args_idx = offset + binding_idx;
+            if let Some(&carrier_exit) = remapped_args.get(jump_args_idx) {
+                carrier_values.push((
+                    binding.carrier_name.clone(),
+                    (block_id, carrier_exit),
+                ));
+            } else {
+                // Missing carrier value - Fail-Fast in strict mode
+                let msg = format!(
+                    "[joinir/exit-line] Missing jump_args entry for exit_binding carrier '{}' at index {} in block {:?}",
+                    binding.carrier_name, jump_args_idx, block_id
+                );
+                if strict_exit {
+                    return Err(msg);
+                } else {
+                    eprintln!("[DEBUG-177] {}", msg);
+                }
+            }
+        }
+
+        Ok(ExitArgsCollectionResult {
+            block_id,
+            expr_result_value,
+            carrier_values,
+        })
+    }
+
+    /// Phase 118 P2: Calculate offset for jump_args indexing (SSOT)
+    ///
+    /// # Returns
+    ///
+    /// * `Ok(0)` - Direct mapping (no offset)
+    /// * `Ok(1)` - Legacy layout (one extra slot)
+    /// * `Err(String)` - Invalid length (Fail-Fast in strict mode)
+    fn calculate_offset(
+        &self,
+        jump_args_len: usize,
+        exit_phi_bindings_len: usize,
+        block_id: BasicBlockId,
+        strict_exit: bool,
+    ) -> Result<usize, String> {
+        if jump_args_len == exit_phi_bindings_len {
+            // Direct mapping: jump_args[i] = exit_phi_bindings[i]
+            Ok(0)
+        } else if jump_args_len == exit_phi_bindings_len + 1 {
+            // Legacy layout: jump_args[0] is expr result, jump_args[1..] are carriers
+            Ok(1)
+        } else if jump_args_len < exit_phi_bindings_len {
+            // Too short - missing carriers
+            let msg = format!(
+                "[joinir/exit-line] jump_args too short: need {} carrier args (from exit_bindings) but got {} in block {:?}",
+                exit_phi_bindings_len, jump_args_len, block_id
+            );
+            if strict_exit {
+                Err(msg)
+            } else {
+                eprintln!("[DEBUG-177] {}", msg);
+                Ok(0) // Best effort: try direct mapping
+            }
+        } else {
+            // Too long - unexpected extra args
+            let msg = format!(
+                "[joinir/exit-line] jump_args length mismatch: expected {} or {} (exit_bindings carriers ±1) but got {} in block {:?}",
+                exit_phi_bindings_len,
+                exit_phi_bindings_len + 1,
+                jump_args_len,
+                block_id
+            );
+            if strict_exit {
+                Err(msg)
+            } else {
+                eprintln!("[DEBUG-177] {}", msg);
+                Ok(0) // Best effort: try direct mapping
+            }
+        }
+    }
+
+    /// Convenience method: Convert collected carrier values to BTreeMap
+    ///
+    /// This matches the format expected by instruction_rewriter.rs's carrier_inputs.
+    pub fn to_carrier_map(
+        carrier_values: Vec<(String, (BasicBlockId, ValueId))>,
+    ) -> BTreeMap<String, Vec<(BasicBlockId, ValueId)>> {
+        let mut carrier_map: BTreeMap<String, Vec<(BasicBlockId, ValueId)>> = BTreeMap::new();
+        for (carrier_name, (block_id, value_id)) in carrier_values {
+            carrier_map
+                .entry(carrier_name)
+                .or_insert_with(Vec::new)
+                .push((block_id, value_id));
+        }
+        carrier_map
+    }
+}
+
+impl Default for ExitArgsCollectorBox {
+    fn default() -> Self {
+        Self::new()
+    }
+}
+
+#[cfg(test)]
+mod tests {
+    use super::*;
+
+    fn make_binding(name: &str, role: CarrierRole) -> LoopExitBinding {
+        use crate::mir::ValueId;
+        LoopExitBinding {
+            carrier_name: name.to_string(),
+            join_exit_value: ValueId(0), // Dummy for tests
+            host_slot: ValueId(0),       // Dummy for tests
+            role,
+        }
+    }
+
+    #[test]
+    fn test_collect_direct_mapping() {
+        let collector = ExitArgsCollectorBox::new();
+        let bindings = vec![
+            make_binding("sum", CarrierRole::LoopState),
+            make_binding("count", CarrierRole::LoopState),
+        ];
+        let args = vec![ValueId(10), ValueId(20)];
+        let result = collector.collect(&bindings, &args, BasicBlockId(1), true);
+
+        assert!(result.is_ok());
+        let res = result.unwrap();
+        assert_eq!(res.block_id, BasicBlockId(1));
+        assert_eq!(res.expr_result_value, None); // offset = 0, no expr result
+        assert_eq!(res.carrier_values.len(), 2);
+        assert_eq!(res.carrier_values[0].0, "sum");
+        assert_eq!(res.carrier_values[0].1, (BasicBlockId(1), ValueId(10)));
+    }
+
+    #[test]
+    fn test_collect_legacy_layout() {
+        let collector = ExitArgsCollectorBox::new();
+        let bindings = vec![make_binding("sum", CarrierRole::LoopState)];
+        let args = vec![ValueId(5), ValueId(10)]; // [expr_result, carrier]
+        let result = collector.collect(&bindings, &args, BasicBlockId(1), true);
+
+        assert!(result.is_ok());
+        let res = result.unwrap();
+        assert_eq!(res.expr_result_value, Some(ValueId(5))); // offset = 1
+        assert_eq!(res.carrier_values.len(), 1);
+        assert_eq!(res.carrier_values[0].1, (BasicBlockId(1), ValueId(10)));
+    }
+
+    #[test]
+    fn test_collect_skip_condition_only() {
+        let collector = ExitArgsCollectorBox::new();
+        let bindings = vec![
+            make_binding("sum", CarrierRole::LoopState),
+            make_binding("is_digit", CarrierRole::ConditionOnly), // Skip
+        ];
+        let args = vec![ValueId(10)]; // Only one arg for LoopState carrier
+        let result = collector.collect(&bindings, &args, BasicBlockId(1), true);
+
+        assert!(result.is_ok());
+        let res = result.unwrap();
+        assert_eq!(res.carrier_values.len(), 1); // ConditionOnly skipped
+    }
+
+    #[test]
+    fn test_collect_too_short_strict_fails() {
+        let collector = ExitArgsCollectorBox::new();
+        let bindings = vec![
+            make_binding("sum", CarrierRole::LoopState),
+            make_binding("count", CarrierRole::LoopState),
+        ];
+        let args = vec![ValueId(10)]; // Missing one carrier
+        let result = collector.collect(&bindings, &args, BasicBlockId(1), true);
+
+        assert!(result.is_err());
+        assert!(result.unwrap_err().contains("too short"));
+    }
+
+    #[test]
+    fn test_collect_too_short_non_strict_warns() {
+        let collector = ExitArgsCollectorBox::new();
+        let bindings = vec![
+            make_binding("sum", CarrierRole::LoopState),
+            make_binding("count", CarrierRole::LoopState),
+        ];
+        let args = vec![ValueId(10)]; // Missing one carrier
+        let result = collector.collect(&bindings, &args, BasicBlockId(1), false);
+
+        // Non-strict mode: succeeds with warning
+        assert!(result.is_ok());
+        let res = result.unwrap();
+        assert_eq!(res.carrier_values.len(), 1); // Only one carrier collected
+    }
+
+    #[test]
+    fn test_to_carrier_map() {
+        let carrier_values = vec![
+            ("sum".to_string(), (BasicBlockId(1), ValueId(10))),
+            ("sum".to_string(), (BasicBlockId(2), ValueId(20))),
+            ("count".to_string(), (BasicBlockId(1), ValueId(15))),
+        ];
+        let map = ExitArgsCollectorBox::to_carrier_map(carrier_values);
+
+        assert_eq!(map.len(), 2);
+        assert_eq!(map["sum"].len(), 2);
+        assert_eq!(map["count"].len(), 1);
+    }
+}
diff --git a/src/mir/builder/control_flow/joinir/merge/instruction_rewriter.rs b/src/mir/builder/control_flow/joinir/merge/instruction_rewriter.rs
index 61765018..49bc0c27 100644
--- a/src/mir/builder/control_flow/joinir/merge/instruction_rewriter.rs
+++ b/src/mir/builder/control_flow/joinir/merge/instruction_rewriter.rs
@@ -7,6 +7,7 @@
 //! Phase 33-17: Further modularization - extracted TailCallClassifier and MergeResult
 //! Phase 179-A Step 3: Named constants for magic values
 
+use super::exit_args_collector::ExitArgsCollectorBox;
 use super::loop_header_phi_info::LoopHeaderPhiInfo;
 use super::merge_result::MergeResult;
 use super::tail_call_classifier::{classify_tail_call, TailCallKind};
@@ -648,106 +649,37 @@ pub(super) fn merge_and_rewrite(
                                         remapped_args
                                     );
 
-                                    // Phase 246-EX: Collect exit values from jump_args
+                                    // Phase 118 P2: Use ExitArgsCollectorBox to collect exit values
                                     if let Some(b) = boundary {
-                                        // ExprResult collection: first jump arg is preserved as Return value by the converter,
-                                        // and is the SSOT for exit_phi_inputs in this merge phase.
-                                        if let Some(&first_exit) = remapped_args.first() {
-                                            exit_phi_inputs.push((new_block_id, first_exit));
+                                        let collector = ExitArgsCollectorBox::new();
+                                        let collection_result = collector.collect(
+                                            &b.exit_bindings,
+                                            &remapped_args,
+                                            new_block_id,
+                                            strict_exit,
+                                        )?;
+
+                                        // Add expr_result to exit_phi_inputs (if present)
+                                        if let Some(expr_result_val) = collection_result.expr_result_value {
+                                            exit_phi_inputs.push((new_block_id, expr_result_val));
                                             log!(
                                                 verbose,
-                                                "[DEBUG-177] Phase 246-EX: exit_phi_inputs from jump_args[0]: ({:?}, {:?})",
-                                                new_block_id, first_exit
+                                                "[DEBUG-177] Phase 118: exit_phi_inputs from ExitArgsCollectorBox: ({:?}, {:?})",
+                                                new_block_id, expr_result_val
                                             );
                                         }
 
-                                        // Phase 118 P2: carrier_inputs SSOT = boundary.exit_bindings
-                                        //
-                                        // Contract:
-                                        // - Every LoopState carrier in exit_bindings must have an exit PHI input.
-                                        // - jump_args order is assumed to match exit_bindings order, with at most one
-                                        //   leading extra slot (legacy layouts).
-                                        //
-                                        // This avoids Pattern3-specific assumptions such as "jump_args[0] is loop_var".
-                                        use crate::mir::join_ir::lowering::carrier_info::CarrierRole;
-                                        let exit_phi_bindings: Vec<_> = b
-                                            .exit_bindings
-                                            .iter()
-                                            .filter(|eb| eb.role != CarrierRole::ConditionOnly)
-                                            .collect();
-
-                                        if !exit_phi_bindings.is_empty() {
-                                            let offset = if remapped_args.len()
-                                                == exit_phi_bindings.len()
-                                            {
-                                                0usize
-                                            } else if remapped_args.len()
-                                                == exit_phi_bindings.len() + 1
-                                            {
-                                                1usize
-                                            } else if remapped_args.len() < exit_phi_bindings.len()
-                                            {
-                                                let msg = format!(
-                                                    "[joinir/exit-line] jump_args too short: need {} carrier args (from exit_bindings) but got {} in block {:?}",
-                                                    exit_phi_bindings.len(),
-                                                    remapped_args.len(),
-                                                    old_block.id
-                                                );
-                                                if strict_exit {
-                                                    return Err(msg);
-                                                } else {
-                                                    log!(verbose, "[DEBUG-177] {}", msg);
-                                                }
-                                                0usize
-                                            } else {
-                                                let msg = format!(
-                                                    "[joinir/exit-line] jump_args length mismatch: expected {} or {} (exit_bindings carriers ±1) but got {} in block {:?}",
-                                                    exit_phi_bindings.len(),
-                                                    exit_phi_bindings.len() + 1,
-                                                    remapped_args.len(),
-                                                    old_block.id
-                                                );
-                                                if strict_exit {
-                                                    return Err(msg);
-                                                } else {
-                                                    log!(verbose, "[DEBUG-177] {}", msg);
-                                                }
-                                                0usize
-                                            };
-
-                                            for (binding_idx, binding) in
-                                                exit_phi_bindings.iter().enumerate()
-                                            {
-                                                let jump_args_idx = offset + binding_idx;
-                                                if let Some(&carrier_exit) =
-                                                    remapped_args.get(jump_args_idx)
-                                                {
-                                                    carrier_inputs
-                                                        .entry(binding.carrier_name.clone())
-                                                        .or_insert_with(Vec::new)
-                                                        .push((new_block_id, carrier_exit));
-                                                    log!(
-                                                        verbose,
-                                                        "[DEBUG-177] Phase 118: Collecting carrier '{}': from {:?} using jump_args[{}] = {:?}",
-                                                        binding.carrier_name,
-                                                        new_block_id,
-                                                        jump_args_idx,
-                                                        carrier_exit
-                                                    );
-                                                } else {
-                                                    let msg = format!(
-                                                        "[joinir/exit-line] Missing jump_args entry for exit_binding carrier '{}' at index {} in block {:?}",
-                                                        binding.carrier_name,
-                                                        jump_args_idx,
-                                                        old_block.id
-                                                    );
-                                                    if strict_exit {
-                                                        return Err(msg);
-                                                    } else {
-                                                        log!(verbose, "[DEBUG-177] {}", msg);
-                                                    }
-                                                }
-                                            }
+                                        // Add carrier values to carrier_inputs
+                                        for (carrier_name, (block_id, value_id)) in collection_result.carrier_values {
+                                            carrier_inputs
+                                                .entry(carrier_name.clone())
+                                                .or_insert_with(Vec::new)
+                                                .push((block_id, value_id));
+                                            log!(
+                                                verbose,
+                                                "[DEBUG-177] Phase 118: Collecting carrier '{}': from {:?} value {:?}",
+                                                carrier_name, block_id, value_id
+                                            );
                                         }
                                     }
                                 } else {
diff --git a/src/mir/builder/control_flow/joinir/merge/mod.rs b/src/mir/builder/control_flow/joinir/merge/mod.rs
index df179340..00d6d3d6 100644
--- a/src/mir/builder/control_flow/joinir/merge/mod.rs
+++ b/src/mir/builder/control_flow/joinir/merge/mod.rs
@@ -15,6 +15,7 @@
 mod block_allocator;
 mod carrier_init_builder;
 mod contract_checks;
+pub mod exit_args_collector; // Phase 118: Exit args collection box
 pub mod exit_line;
 mod exit_phi_builder;
 mod expr_result_resolver;