3rd Century after Buddha's parinirvana.
Derived from Vatsiputriya school, shared the doctrine of pudgala.
Created own doctrine of Avipranasa.
- Non-perishing dharma or karmic force
- Like a promissory note on a debt
Shared doctrine of Antarabhava
- Intermediate state for transfer
- Lifespan of seven seven's - 7 cycles of 7 days before entering the next womb
- Believed by Sarvastivada, Sammitiya, Mahayana