俱舍論記 9.173

9.173

「有說緣起至法性常住」者，准《宗輪論》，是大眾部等計。又《婆沙》二十三呼為分別論者。此即敘計。經中既說如是緣起法性常住，故知緣起體是無為。

Regarding "some say that dependent origination ... the dharmatā is permanently abiding": according to the Samayabhedoparacanacakra, this is the doctrine of the Mahāsāṃghika and others. Furthermore, fascicle 23 of the Mahāvibhāṣā calls them the Vibhajyavādins. This recounts their doctrine: since the sūtra already states that such dependent origination has a permanently abiding dharmatā, one knows that the intrinsic nature of dependent origination is unconditioned.