俱舍論記 22.87

22.87

「又於觀五受至乃至廣說」者，經觀五受說如實言，明知說三受非隨俗說，以彼三受攝五受故。五受如實，三受亦實。三結，謂身見、戒取、疑。永斷此三，得預流果。乃至廣說者，又斷薄貪、瞋、癡得一來果；又斷五下分，得不還果；又斷一切結，得無學果。

As for "Furthermore, regarding the observation of the five feelings... and so forth in detail": the sūtra speaks of seeing the five feelings as they truly are; hence it is known that the statement of three feelings is not spoken in accordance with convention, because those three feelings subsume the five feelings. If the five feelings are real, the three feelings are also real. The three fetters are the view of individuality, adherence to rules and rituals, and doubt. By permanently abandoning these three, one attains the fruit of stream-entry. "And so forth in detail" means: furthermore, by abandoning and attenuating greed, anger, and delusion, one attains the fruit of once-returner; furthermore, by abandoning the five lower fetters, one attains the fruit of non-returner; furthermore, by abandoning all fetters, one attains the fruit of the aśaikṣa.