俱舍論記 8.166

8.166

「有餘師執至故名中般」者，敘異執。可知。《婆沙》六十九稱為分別論者。若依《宗輪論》，大眾部等說無中有。

"Other masters maintain [...] hence it is called 'attaining parinirvāṇa in the intermediate state'" sets out the discordant tenet. This can be understood. Fascicle sixty-nine of the Mahāvibhāṣā calls them Vibhajyavādins. According to the Samayabhedoparacanacakra, the Mahāsāṃghikas and others say there is no intermediate existence.