三仙者：一、迦毘羅仙，數論之祖也。二、鵂鶹仙，勝論之祖也。三、勒沙婆仙，尼犍子之祖也。二天者，一、大自在天。二、毘紐天。大部輔注一曰：「一、伽毘羅，此云黃頭，頭如金色；二、優樓僧佉，此云鵂鶹仙；三、勒沙婆，此云苦行；此即三仙也。一、摩醯首羅，此云大自在天；二、毘紐，亦云韋紐，亦云韋糅，此云徧勝，亦云徧淨，及云徧悶，；此即二天也。」
The three ṛṣis or wise men and the two devas, i.e. 迦毘羅 Kapila, founder of the Sāṁkhya philosophy; 鵂鶹 or 優樓佉 Ulūka or Kaṇāda, founder of the 勝論宗 or Vaiśeṣika philosophy; and 勒沙婆 Ṛṣabha, founder of the Nirgranthas; with Śiva and Viṣṇu as the two deities.