俱舍論頌疏論本 14.91

14.91

釋曰：餘亦有者，餘謂三歸也。不受近事，但受三歸，亦得近住，故言餘亦有。不受三歸必不得近住，故言不受三歸無。或有不知要受三歸，方始發戒，或復忘誤，直受近住，亦發得戒，由意樂力發律儀故。

The explanation says: "Others too have" means that "others" refers to the three refuges. Even if one does not undertake [the status of] a lay follower, but merely takes the three refuges, one also obtains [the vows of] dwelling nearby; therefore it says "others too have." If one does not take the three refuges, one certainly does not obtain [the vows of] dwelling nearby; therefore it says "without taking the three refuges, it does not exist." Or, if someone does not know that taking the three refuges is required before one first generates the discipline, or if they forget through error and directly undertake dwelling nearby, they also generate and obtain the discipline, because the moral discipline is generated through the power of intention.