俱舍論記 24.151

24.151

「由此法門至名已轉」者，經部答，或論主答。由此三轉十二行相所有法門，往他相續身中令解義故，故名為轉。約教法輪，名為轉也。或諸見、修、無學聖道皆是法輪，於所化生身中轉故，故名為轉。約聖道法轉，名為輪也。於憍陳那他相續身見道生時，已至轉初，故名已轉。理實三道皆名法輪，經云見道名法輪者，法輪初故，從初立名，不依餘二。故《正理》云「依他相續見道生時，已至轉初，故名已轉。然唯見道是法輪初，故說法輪唯是見道。諸天神類即就最初言轉法輪，不依二道（已上論文）。」

Regarding "Because of this doctrinal gate ... is called already turned": this is the Sautrāntika's reply, or the author's reply. Because this doctrinal gate consisting of three turnings and twelve aspects causes the meaning to be understood when proceeding into the continuum of another person, it is called "turning." In terms of the Dharma wheel of teaching, it is called "turning." Or, the noble paths of seeing, cultivating, and no-learning are all the wheel of Dharma; because they turn within the continuum of the sentient beings to be transformed, they are called "turning." In terms of turning the Dharma of the noble path, it is called a "wheel." When the path of seeing arose in the continuum of another person, Kauṇḍinya, it had already reached the beginning of turning; hence it is called "already turned." In actual truth, all three paths are called the wheel of Dharma; that the sūtras say the path of seeing is called the wheel of Dharma is because it is the beginning of the wheel of Dharma—it takes its name from the beginning and does not rely on the other two. Therefore the Nyāyānusāra says: "When the path of seeing arises based on the continuum of another, it has already reached the beginning of turning; hence it is called 'already turned.' However, only the path of seeing is the beginning of the wheel of Dharma, so it is said that the wheel of Dharma is only the path of seeing. The deities spoke of 'turning the wheel of Dharma' precisely with reference to the very beginning, not relying on the [other] two paths" (end of śāstra passage).