俱舍論記 14.111

14.111

「迦濕彌羅國至則非近事」者，敘當國師說。離五近事律儀即非近事，要由五戒方名近事。

"The country of Kaśmīra... then one is not an upāsaka" recounts the explanation of the masters of this country [Kaśmīra]: Apart from the five upāsaka restraints, one is not an upāsaka; it is strictly on account of the five precepts that one is called an upāsaka.