俱舍論記 29.87

29.87

「然犢子部執至不一不異」者，此下第二別破。就別中，一破犢子部、二破數論師、三破勝論師。此下第一破犢子部。就中，一敘宗、二正破、三通難。此即第一敘宗。言犢子部者，十八部中之一稱也。佛在世時有犢子外道計有實我，計同外道，故以標名。如來弟子不應執我，而橫計我，故先破也。犢子部執：有補特伽羅，此云數取趣，我之異名，數取五趣，其體實有，與彼五蘊不一不異。彼計我體非斷非常。若與蘊一，蘊滅我滅，我等應斷，不可言一；若與蘊異，蘊滅我不滅，我應是常，不可言異。

[On the lemma]: "However, the Vātsīputrīyas hold … is neither identical nor different."
Below is the second part, the specific refutations. Within the specific refutations, there are: 1. refutation of the Vātsīputrīyas, 2. refutation of the Sāṃkhyas, and 3. refutation of the Vaiśeṣikas. Below is the first part, refuting the Vātsīputrīyas. Within this, there are: 1. stating their doctrine, 2. the refutation proper, and 3. resolving objections. This is the first, stating their doctrine.
Regarding the Vātsīputrīyas: this is the name of one among the eighteen schools. During the Buddha's lifetime, there was a Vātsīputra non-Buddhist who posited a real self; because their tenets are identical to that of non-Buddhists, they are designated by this name. Disciples of the Tathāgata should not grasp at a self, yet they wrongly posit a self; hence they are refuted first.
The Vātsīputrīyas hold: There is a pudgala—translated here as "frequent recipient of destinies" (shuququ), an alternative name for the self, because it repeatedly takes up the five destinies (gatis)—whose entity is real, and it is neither identical to nor different from the five skandhas. They hold that the entity of the self is neither annihilated nor eternal. If it were identical to the skandhas, when the skandhas perish the self would perish, and the self and so forth would be annihilated; thus it cannot be said to be identical. If it were different from the skandhas, when the skandhas perish the self would not perish, and the self would be eternal; thus it cannot be said to be different.