Apidamo dapiposha lun Abhidharma-vibhāsā-śāstra. 200 fasc., by Kātyāyanīputra 迦多衍尼子, trans. Xuanzang 玄奘 between 656-659. T 1545.27.1a-1004a. This huge work, crucial for Sarvāstivāda 有部 Abhidharma, fills an entire Taishō volume. Consisting of 8 divisions with 43 chapters, it is a commentary on the Jñānaprasthāna (發智論) probably composed in Kashmir around 100 AD. The 500 Arhats 五百羅漢, discussed in such Mahāyāna works as the Lotus Sutra 法華經 and Nirvana Sutra 涅槃經, and venerated especially by Zen sects, were believed to have compiled the Mahāvibhāṣa four hundred years after Buddha's nirvana during a Council convened by Kaniṣka 迦膩色迦王 for that purpose. Two other translations exist in Chinese: T.28.1546, tr. ca. 425-27 by Buddhavarmin, et al., originally 110 fasc., but 50 fasc. were lost during the Liang Dynasty; and T.28.1547 (20 fasc.), tr. in 383, by Sēngqiébáchéng 僧伽跋澄 (Saṅghabhadra or Saṅghadeva). It is a philosophical treatise of the Kashmir Sarvāstivāda sect, which argues against the theories of various other sects. Commonly referred to by the short title of 大毘婆沙論.

梵名 Abhidharmamahāvibhāsā-śāstra。凡二百卷。略稱大毘婆沙論、婆沙論、婆沙。唐玄奘譯。收於大正藏第二十七冊。本論乃注釋印度迦多衍尼子之阿毘達磨發智論，廣明法義，備列諸種異說。自西元一○○年至一五○年間於北印度迦濕彌羅（梵 Kaśmīra，今克什米爾）編輯而作，為部派佛教教理之集大成者。相傳係貴霜王朝迦膩色迦王與脅尊者（梵 Pārśva）招集五百阿羅漢，經十二年而成，即第四次之經典結集。
　本論之內容係收集諸論師對說一切有部佛教根本聖典發智論之注釋，與發智論同樣分雜、結、智、業、大種、根、定、見等八蘊（八章）。系統地總結「說一切有部」之理論主張，並對大眾部、法藏部、化地部、飲光部、犢子部、分別說部等部派，以及數論、勝論、順世論、耆那教等之觀點進行批駁。其中心問題為三世實有與法體恆有論。
　由於此婆沙論之編輯，部派佛教教義遂因而廣為宣揚，對大乘佛教亦產生極大影響。異譯本為阿毘曇毘婆沙論，凡六十卷，相當於玄奘譯本卷一一一以前之部分，為北涼浮陀跋摩、道泰等合譯，世稱為舊婆沙，收於大正藏第二十八冊。二論皆為研究部派佛教之珍貴資料。〔大智度論卷二、俱舍論光記卷二、大唐西域記卷二、卷三、出三藏記集卷十、大唐內典錄卷五〕