大般涅槃經集解 42.16

42.16

案僧亮曰：迦羅鳩馱其字也，迦栴延其姓也。其人謂：一切萬物，自在天作。心無慚愧，自在天喜，不入地獄也。僧宗曰：第五，此是二十五諦家計也。

Sengliang states: Pakudha is his personal name, and Kātyāyana is his clan name. That man held: all things are created by Maheśvara. If the mind is free of shame, Maheśvara is pleased, and one does not enter hell.
Sengzong says: Fifth, this is the doctrine of the twenty-five principles (Sāṃkhya).