俱舍論記 16.33

16.33

「毘婆沙師至為門轉故」者，毘婆沙師總非。若許，便違眾多理教，成大過失。故《正理論》云「由阿笈摩及正理故。阿笈摩者，謂契經言：貪、瞋、邪見是業緣集。故知貪等非即業性（廣引云云）。正理者何？謂若煩惱即是業者，十二緣起及三障等差別應無。由此證知貪等非業（已上論文）。」然契經說貪、瞋、邪見是意業者，顯思以彼貪、瞋、邪見為門轉故。

Regarding "The Vaibhāṣikas... operates taking them as its portal": The Vaibhāṣikas reject this entirely. If one accepted it, one would contradict many reasonings and scriptural teachings, resulting in a great fault. Thus the Nyāyānusāra says: "On account of Āgama and sound reasoning. As for Āgama: the sūtras say that greed, malice, and wrong view are conditions and collections for karma. Therefore we know that greed and the rest are not themselves of the nature of karma (widely cited, etc.). What is sound reasoning? If defilements were themselves karma, the distinctions in the twelve links of dependent origination and the three obstacles would not exist. Through this it is proven that greed and the rest are not karma (end of treatise passage)." However, when the sūtras say that greed, malice, and wrong view are mental karma, it is to reveal that cetanā operates by taking those—greed, malice, and wrong view—as its gateway.