大般涅槃經義記 6.106

6.106

「輕罪說重、重說輕」者，如《四分》中於他財物燒埋壞色犯波羅夷；《十誦律》中，犯越毘尼突吉羅罪。又，《四分》中著白色衣犯波逸提，不點而畜犯突吉羅；《僧祇律》中，著白色衣犯突吉羅，不點而畜犯波逸提。又，《四分》中說有女人父母夫主不聽強度，其和上尼犯波逸提；《僧祇律》中說犯僧殘。諸如是等名重說輕、輕說重也。「何以」下釋，明見根異故說不同，餘句可解。

"Speaking of light offenses as grave, and grave offenses as light": as in the Dharmaguptaka, burning, burying, or ruining the appearance of another's property commits a pārājika; in the Sarvāstivāda Vinaya, it commits an offense of aticāra-duṣkṛta. Furthermore, in the Dharmaguptaka, wearing white clothing commits a prāyaścittika, and storing it without marking it with a dot commits a duṣkṛta; in the Mahāsāṃghika Vinaya, wearing white clothing commits a duṣkṛta, and storing it without marking it with a dot commits a prāyaścittika. Furthermore, in the Dharmaguptaka, it says that if a woman whose parents or husband do not permit it is excessively ordained, her preceptor nun commits a prāyaścittika; in the Mahāsāṃghika Vinaya, it says she commits a saṃghāvaśeṣa. All such cases are called speaking of grave offenses as light and light offenses as grave. The explanation from "why" onward clarifies that because the faculties they perceive are different, the teachings spoken are not the same; the remaining clauses can be understood.