俱舍論疏 14.145

14.145

論「迦濕彌羅國至則非近事」，此是有部宗也。近事唯一要得五戒方名近事，無唯三歸成近事也。《四分律》云「佛為價客受二歸即名近事，及為婆羅門婦受二歸時名近事女。」其宗別也。

The commentary states: "In Kaśmīra [...] then one is not an upāsaka", this is the Sarvāstivāda school. An upāsaka is solely one: it requires obtaining the five precepts before one is called an upāsaka; there is no becoming an upāsaka merely through the three refuges. The Dharmaguptaka-vinaya states: "The Buddha administered the two refuges to merchants, who were immediately named upāsakas, and when administering the two refuges to a Brahmin woman, she was named an upāsikā." Their tenets differ.