仁王經疏 3.255

3.255

釋曰：第四、受生差別。文別有二：初明不生三界、後明生於淨土。此即初也。謂入初地，斷分別我見，不造三界業，故畢故業而不造新。

Explanation: Fourth, the distinction in taking rebirth. The text has two distinct parts: first explaining non-rebirth in the three realms, and then explaining rebirth in pure lands. This is the first. Entering the first bhūmi, one severs the discriminative view of self and does not create karma of the three realms; hence past karma is ended and one does not create new [karma].