The Mahāsāṃghika school diligently study the collected sūtras and teach the true meaning, because they are the source and the center. They wear yellow robes.

The Mahāsāṃghika Lokānuvartanā sūtra makes numerous supramundane claims about the Buddha, including that:

In the Mahāsāṃghika school this Arhat recited completely the superficial sense and the profound sense. In the latter, there was the sense of the Mahāyāna. Some did not believe it. Those who believed it recited and retained it. There were in the Mahāsāṃghika school those who propagated these teachings, and others who did not propagate them. The former formed a separate school called "Those who have heard much" (Bahuśrutīya). [...] It is from this school that there has come the Satyasiddhiśāstra. That is why there is a mixture of ideas from the Mahāyāna found there.

The Mahāsāṃghika Vinaya recension is essentially very similar to the other recensions, as they all are to each other. The Mahāsāṃghika recension differs most from the other recensions in structure, but the rules are generally identical in meaning, if the Vibhangas (explanations) are compared. The features of the Mahāsāṃghika Vinaya recension which suggest that it might be an older redaction are, in brief, these: