俱舍論記 14.108

14.108

「為唯近事至除不知者」者，此即第三明受戒人。不受近事人亦得受近住。若不受三歸、不得戒，故言則無。若人不知先受三歸方發得戒，或復戒師忘不與授，但為說戒，此亦得戒，由意樂力亦發律儀。故《婆沙》四十四云「有說亦得。謂若不知三歸律儀受之先、後，或復忘誤不授三歸、但受律儀，而授者得罪。若有憍慢不受三歸、但受律儀，彼必不得。」

"Is it only an upāsaka... except for those who do not know" is the third part, explaining the person taking the precepts. One who does not take the [precepts of an] upāsaka may also take the upavāsa precepts. If one does not take the three refuges, one does not obtain the precepts; hence it says "then none." If someone does not know that one must first take the three refuges before the precepts can arise and be obtained, or if the preceptor forgets and does not confer them, merely reciting the precepts for him, he also obtains the precepts, because through the power of his intention (āśaya) the restraint arises as well. Thus the *Vibhāṣā*, fascicle 44, says: "Some say one also obtains them: meaning if one does not know the order of taking the three refuges and the restraint, or by mistake and omission the three refuges are not conferred and only the restraint is taken, the preceptor incurs an offense, [yet the person obtains the precepts]. If out of arrogance one does not take the three refuges and only takes the restraint, he definitely does not obtain them."