注大乘入楞伽經 10.45

10.45

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."