俱舍論記 14.110

14.110

「外國諸師說唯此即成」者，敘外國師答。外國是迦濕彌羅國外健馱羅國經部諸師說：唯受此三歸，即成三歸鄔波索迦。受三歸時未發五戒，後說戒相方別發戒，名五戒鄔婆索迦。彼宗五戒隨受多少皆發得戒。

"Foreign masters say that by this alone one becomes [an upāsaka]" recounts the reply of foreign masters. The foreign masters are the Sautrāntika masters of Gandhāra, outside the country of Kaśmīra, who say: Merely by taking these three refuges, one becomes a three-refuge upāsaka. At the time of taking the three refuges, the five precepts have not yet arisen; later, when the precepts are explained, the precepts arise separately, and one is called a five-precept upāsaka. In their school, according to how many of the five precepts one takes, the precepts arise and are obtained accordingly.