In the commonly accepted theory of the Abhidharmakośabhāṣya (AKBh) texts, in sentences containing kila Vasubandhu indicates his disagreement, and in sentences without kila Vasubandhu show the understanding of the ordinary Vaibhāṣika in Kashmir (Kaśimīra Vaibhāṣika). This article questions that conventional understanding.
The phenomena of mindfulness (dharmasmṛtyupasthāna) in the AKBh appears in a sentence without kila, yet was supplemented in the *Nyāyānusāra (NyA. Chi. Shun zhengli lun 順正理論). This is because the sentence was incomplete for the Vaibhāsika of Kashmir. Therefore, the *Tattvārtha (TA) cites and is supplemented by the NyA, and the *Lakṣanānusāriṇī (LA) cites and is supplemented by the Abhidharmadīpa. In other words, the TA and LA considered the AKBh imperfect from the standpoint of the Kashmir Vaibhāṣika. On the other hand, the Abhidharmakośavyākhyā (AKVy) did not consider it incomplete or in need of supplement, because the AKVy was not Kashmir Vaibhāṣika, but Sautrāntika.
I believe this difference derives from whether respect was given to the *Jñānaprasthāna (JñPr. Chi. Fazhi lun 発智論) or sūtra. The seven points and three contemplations (trividhārthaparīkṣa and saptasthānakauśala) were not explained in the AKBh because it was modified by the JñPr. Kashmir Vaibhāṣika respected the JñPr, but Sautrāntika would not accept an alteration by the JñPr.