俱舍論記 7.117

7.117

「有餘師說至修念等覺分」者，此即第二異說，一入三出。通前引經。言俱行者，展轉遠俱，非無間俱也。

As for "Other masters say … cultivate mindfulness and the other factors of awakening": this is the second different theory: one enters, three emerge. It resolves the sūtra cited earlier: saying "practicing in conjunction" means mediate, distant conjunction, not immediate conjunction.