俱舍論疏 14.144

14.144

論「外國諸師說唯此即成」，外國師者是迦濕彌羅國外健駄羅國經部諸師說，唯受三歸即成三歸鄔波索迦，說戒相時方得五戒近事名。

The commentary states: "The masters of foreign lands say that merely by this one is accomplished", the masters of foreign lands refers to the Sautrāntika masters of Gandhāra outside Kaśmīra, who say that merely by receiving the three refuges one becomes a three-refuges upāsaka, and only when the characteristics of the precepts are spoken does one obtain the name of a five-precept upāsaka.