大般涅槃經義記 4.270

4.270

第四純陀乘言更問闡提云何，佛為辯之。於中，初明向闡提人，「唯除」已下簡義異惡。前中，初明謗正法人趣向闡提，次明四重五逆之人趣向闡提，後明謗無三寶之人趣向闡提。

Fourth, Cunda takes up the words to ask further what an icchantika is, and the Buddha discriminates it for him. Within this, he first explains the person heading toward being an icchantika; from "except only" below, he distinguishes other evils whose meaning is different. In the former part, he first explains that one who slanders the true Dharma is heading toward being an icchantika; next he explains that one who commits the four grave offenses or the five heinous sins is heading toward being an icchantika; and finally he explains that one who slanders and denies the Three Jewels is heading toward being an icchantika.