俱舍論記 14.103

14.103

「若作此執至隨行隨作」者，經部引經破。我今隨聖阿羅漢學，若阿羅漢所行、所作，我隨彼行、隨彼而作。餘文可知。

"If one holds this view... practicing and acting accordingly" shows the Sautrāntika citing a sūtra to refute it: I now train following the noble arhats; whatever the arhats practice and do, I practice and do accordingly. The rest of the text can be understood.