俱舍論疏 14.142

14.142

論「如契經說至鄔波索迦」，准《正理》文乘前起也。《正理論》云「豈不三歸即成近事？」「如契經說，乃至名曰鄔波索迦」，此是乘前問也。若有非是近事唯受三歸得近住戒者，豈不受三歸時即名近事？外國師說：但受三歸即名近事。《薩婆多》說：自稱我是鄔波索迦方名近事。准經所說，先歸三寶，後稱近事。

The commentary states: "As the sūtra states: [...] is named an upāsaka", which arises based on the preceding text, following the Nyāyānusāra. The Nyāyānusāra states: "Is it not that through the three refuges one immediately becomes an upāsaka?" "As the sūtra states: [...] up to: is named an upāsaka"; this is a question continuing from the preceding. If someone who is not an upāsaka and only receives the three refuges obtains the upavāsa precepts, how could it be that upon receiving the three refuges one is immediately named an upāsaka? Masters of foreign lands say: merely receiving the three refuges constitutes an upāsaka. The Sarvāstivādins say: only when one personally proclaims 'I am an upāsaka' is one named an upāsaka. Following what the sūtra states, one first takes refuge in the Three Jewels and afterwards proclaims oneself an upāsaka.