俱舍論記 18.168

18.168

「毘婆沙師至如是異說」者，此即第二師說。說梵福量指同前解，等言為顯如是異說。

Regarding "The Vaibhāṣikas... such variant explanations": this is the explanation of the second master. The explanation of the measure of Brahmā-merit points to being the same as the previous explanation; the word "and so forth" is used to reveal such variant explanations.