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Vasubandhu's Abhidharmakosa-Bhasya (ca. 380-390), besides its culminating achievement in streamlining the overall structure of the exposition of the preceding manuals, is unmatched by any of the preceding manuals in respect of its comprehensiveness - incorporating all important Vaibhasika doctrines since the time of the Abhidharma-mahavibhasa - of its excellent skill in definition and elucidation, and of its ability to clarify the difficult points involved in doctrinal disputations. Added to these qualities is its great value as a brilliant critique and insightful re-evaluation of all the fundamental Sarvastivada doctrines developed up to its time. Since its appearance, it has been used as a standard textbook for the understanding of not only the Abhidharma doctrines but all the fundamental Buddhist doctrines in general. Translated into Chinese by Paramartha in 563 A.D. and by Hsuan-tsang in 651-654 A.D., Hsuan-tsang's disciple P'u-Kuang tells us that in India the Abhidharmakosa-Bhasya was hailed as the Book of Intelligence. In China, Japan and the Far-east, too, the Kosa has generally been highly treasured as a textbook of fundamental importance for Buddhist studies. Vasubandhu's brilliant critique of the doctrines of the Vaibhasika was answered by the equally brilliant Samghabhadra - a contemporary staunch defender and expounder of the doctrines of the Vaibhasikas - in his masterwork, the Abhidharmanyayanusara, now extent only in Hsuan-tsang's translation (653-654 A.D.). The Sanskrit text, considered for a long time to be irremediably lost, was discovered by Rahula Samkrtyayana in 1935 in the Tibetan monastery of Ngor and was published by P. Pradhan in 1967 (1st edition).
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