法華義疏 2.238

2.238

《毘曇》以色為體，《成論》非色非心為體，《譬喻》、《僧祇》明離思無報因、離受無報果，故以心為戒體。今明大乘適緣所宜無有定執，若有定執即成諍論趣向闡提。

The *Abhidharma* takes form (*rūpa*) as the essence; the *Tattvasiddhi Śāstra* takes neither-form-nor-mind as the essence; the Dṛṣṭānta and Mahāsāṃghika schools clarify that apart from volition (*cetanā*) there is no cause of retribution, and apart from receiving there is no fruit of retribution, and thus take mind as the essence of the precepts. Now we clarify that the Mahāyāna adapts to what is fitting for conditions without fixed grasping; if there is fixed grasping, it leads to disputes and tends toward the state of an icchantika.