俱舍論記 24.147

24.147

「三周轉故」者，經部答，或論主答。三周轉四諦，故名為三轉。

"Because they turn in three cycles" is the Sautrāntika answer, or the answer of the author of the treatise. Because they turn through the four truths in three cycles, they are named the three turnings.