The specific sequence of concepts listed in lines 12-20 ("..in emptiness there is no form, no sensation, .. no attainment and no non-attainment") is the same sequence used in the Sarvastivadin Samyukta Agama; this sequence differs in comparable texts of other sects.
Avalokiteśvara addresses Śariputra, who was the promulgator of abhidharma according to the scriptures and texts of the Sarvastivada and other early Buddhist schools, having been singled out by the Buddha to receive those teachings [REF].