俱舍論記 24.149

24.149

「三周循歷至此已修習」者，經部答，或論主答。三周循歷四聖諦故，三四十二。言十二者，謂佛為說此是苦、此是集、此是滅、此是道，此說見道所證四諦。憍陳那等依佛所說能入見道，是名初轉四行相也。又佛為說此苦應遍知、此集應永斷、此滅應作證、此道應修習，此說修道所證四諦。憍陳那等依佛所說進入修道，是第二轉四行相也。又佛為說此苦已遍知、此集已永斷、此滅已作證、此道已修習。憍陳那等依佛所說入無學道，是第三轉四行相也。於十二中，初四示相轉、中四勸學轉、後四引證轉。

"By circulating through three cycles [...] this has been cultivated" is the Sautrāntika answer, or the answer of the author of the treatise. Because they circulate through the four noble truths in three cycles, three times four is twelve. As for the twelve: the Buddha preached to them, 'This is suffering, this is origination, this is cessation, this is the path'—this explains the four truths realized by the path of seeing. Kauṇḍinya and the others were able to enter the path of seeing relying upon what the Buddha taught; this is named the four aspects of the first turning. Furthermore, the Buddha preached to them, 'This suffering should be fully known, this origination should be permanently abandoned, this cessation should be realized, this path should be cultivated'—this explains the four truths realized by the path of cultivation. Kauṇḍinya and the others advanced into the path of cultivation relying upon what the Buddha taught; this is the four aspects of the second turning. Furthermore, the Buddha preached to them, 'This suffering has been fully known, this origination has been permanently abandoned, this cessation has been realized, this path has been cultivated'—Kauṇḍinya and the others entered the path of the adept relying upon what the Buddha taught; this is the four aspects of the third turning. Among the twelve, the first four are the turning that demonstrates the characteristics; the middle four are the turning that encourages practice; the latter four are the turning that adduces realization.