But this difference is not due to a difference in the establishment of teachings, but is thought to be due to a difference of doctrine between upper seat Buddhism and Mahayana Buddhism (cf. doctrine that Mahayana is not Buddhism).
しかしそれは成立時期の問題よりも、上座部仏教と大乗仏教の間での教義の違いを反映していると言えよう（→大乗非仏説を参照）。