The above-mentioned discrepancy clearly betrays the uncertainty of their assertions, and gives us reason to discredit the compilation of Abhidharma Pitaka at the first council. Besides, judging from the Dharma-gupta-vinaya and other records, which states that Purna took no part in the first council, and that he had different opinions as to the application of the rules of discipline from that of Kacyapa, there should be some errors in Paramartha's assertion.

Of these three collections of the Sacred Writings, the first two, or Sutra and Vinaya, of Mahayana, as well as of Himayana, are believed to be the direct teachings of Shakya Muni himself, because all the instructions are put in the mouth of the Master or sanctioned by him. The Mahayanists, however, compare the Hinayana doctrine with a resting-place on the road for a traveller, while the Mahayana doctrine with his destination. All the denominations of Buddhism, with a single exception of Zen, are based on the authority of some particular sacred writings. The Ten Dai Sect, for instance, is based on Saddharma-pundarika-sutra; the Jo Do Sect on Larger Sukhavati-vyuha, Smaller Sukhavati-vyuha, and Amitayus-dhyana-sutra; the Ke Gon Sect on Avatamsaka-sutra; the Hosso Sect on Samdhi-nirmocana-sutra.]