俱舍論疏 14.146

14.146

論「若爾應與此經相違」，經部難。若無唯受三歸名近事者，即與《大名經》相違。經說受三歸已自稱云我是鄔波索迦，未說戒相，未發戒故。

The commentary states: "If so, this would contradict this sūtra", the Sautrāntika objects. If there were no one who is called an upāsaka merely by receiving the three refuges, it would contradict the Mahānāma-sūtra. The sūtra states that after receiving the three refuges one proclaims oneself, saying 'I am an upāsaka', before the characteristics of the precepts have been spoken and before the precepts have been engendered.