The Sarvāstivādins of Kāśmīra held the ' as authoritative, and thus were given the moniker of being Vaibhāṣikas. The ' is thought to have been authored around 150 CE, around the time of Kaniṣka (127–151 CE) of the Kuṣāṇa Empire. This massive treatise of Abhidharma (200 fascicles in Chinese) contains a great deal of material with what appear to be strong affinities to Mahāyāna doctrines. The ' is also said to illustrate the accommodations reached between the Hīnayāna and Mahāyāna traditions, as well as the means by which Mahāyāna doctrines would become accepted. The ' also defines the Mahāyāna sūtras and the role in their Buddhist canon. Here they are described as "Vaipulya" doctrines, with "Vaipulya" being a commonly used synonym for Mahāyāna. The "" reads: