Тхеравада — не хинаяна с точки зрения деления по воззрению

They mostly agree on the presentation of the relinquishments and realizations for the twenty types of saṅgha and on the way someone can regress from the attainment of relinquishments and realizations, with a few minor exceptions. Their presentations of the excellent qualities of the four samādhis, the four formless states, and the four immeasurables are the same. They assert that the truth of suffering is [experienced] on the bhūmi of a buddha, meaning that the Buddha had matured aggregates that were impelled by previous karma and that he had a remainder of defiled karma. They share the belief that the three types of nirvāṇa without remainder—which are [the fruitions attained by] shrāvakas, by pratyekabuddhas, and by buddhas—are the severing of the continuity of cognition (rig pa rgyun chad pa), just like [the extinction of] a fire when its wood is exhausted.