"Ibu Shurinron" - Ibu Shurinron

Japanese: 《異部宗輪論》 - いぶしゅうりんろん

...The progressive faction that accepted these ten things was called Mahāsāhika because it had many members, while the strict faction that did not accept these exceptions was called Theravāda because it had few members and many elders. On the other hand, according to the Northern tradition's Heterogeneous Sects of Buddhism, the cause of this was the problem of the five things. The five things are five views that belittle the content of arhat (arhat), the ultimate state that a practitioner can reach....

From the Sarvastivada school

…In Sanskrit, it is called Sarvāstivādin, and is abbreviated to Sāvatāvatā. According to the sect history, the Hebāsūrinron, it was established in the first half of the 2nd century B.C. Sometime after that, Katāyenishi appeared and wrote the Hōtchiron, completing the Sāvatāvatāvatā system. …

*Some of the terminology explanations that refer to "Hebu Sūrinron" are listed below.

Source | Heibonsha World Encyclopedia 2nd Edition | Information

Japanese:

…この十事を認める進歩派は，多人数であったので大衆部と呼ばれ，この除外例を認めない厳格派は少人数で長老上座が多かったので上座部と名づけられたという。一方，北伝の《異部宗輪論》によると，その原因は五事問題であったという。五事とは，修行者の達する究極の境地である〈阿羅漢(アルハットarhat)〉の内容を低くみなす五つの見解のことである。…