The historical records for the so-called "Second Buddhist Council" derive primarily from the canonical Vinayas of various schools (Theravāda, Sarvāstivāda, Mūlasarvāstivāda, Mahāsanghika, Dharmaguptaka, and Mahīśāsaka). In most cases, these accounts are found at the end of the Skandhaka portion of the Vinaya. While inevitably disagreeing on points of details, they nevertheless agree on roughly the following.
About 100 or 110 years after the Buddha's Nirvana, a monk called Yasa, when visiting Vesālī, noticed a number of lax practices among the local monks. A list of "ten points" is given; the most important was that the Vesālī monks, known as Vajjiputtakas, consented to accepting money. Considerable controversy erupted when Yasa refused to follow this practice. He was prosecuted by the Vajjiputtakas, and defended himself by quoting in public a number of canonical passages condemning the use of money by monastics. Wishing to settle the matter, he gathered support from monks of other regions, mainly to the west and south. A group consented to go to Vesāli to settle the matter. After considerable maneuvering, a meeting was held, attended by 700 monks. A council of eight was appointed to consider the matter. This consisted of four locals and four 'westerners'; but some of the locals had already been secretly won over to the westerners' case[citation needed]. Each of the ten points was referred to various canonical precedents. The committee found against the Vajjiputtaka monks. They presented this finding to the assembly, who consented unanimously. The canonical accounts end there.