注大乘入楞伽經 10.45

10.45

言「三世及非世，第五不可說」者，謂天竺犢子部，以我法俱有而為宗趣，立五法藏，謂三世為三，無為為四（即是非世），第五不可說藏，我在其中，以不可說為有為及無為也。故此一部，諸部共推不受，呼為附佛法外道也。

As for the statement "the three times and the non-temporal, the fifth being the inexpressible": it refers to the Vātsīputrīyas of India, who take both the ātman and dharmas as existent as their fundamental tenet, and establish the pañca-dharma-kośa: the three times being three; the unconditioned (asaṃskṛta) being the fourth (namely, the non-temporal); and the fifth, the anabhilāpyakośa, within which the ātman is situated, because it cannot be spoken of as either saṃskṛta or asaṃskṛta. Therefore, this one school is universally rejected by the other schools, who call them "non-Buddhists attached to the Buddha's Dharma."