大般涅槃經集解 60.104

60.104

案僧亮曰：此三人皆重，故生報也。唯人能起此業，而人身小，受苦少故，不得現受也。

Sengliang states: "These three categories of people are all heavy; hence their retribution is in the next life. Only humans can generate this karma; but because the human body is small and undergoes little suffering, it cannot be experienced in the present life."