大般涅槃經義記 6.351

6.351

自下第三因殺無罪，此明因殺不得正罪，非謂令無。削足之罪非令無故，下文之中別教除滅。文中舉事類顯因殺不得罪義，於中初明世間眾生因於日月作種種罪，先順後反，「雖因」已下彰彼日月實不得罪。可將類王，殺雖因王，王亦不得正殺之罪。問曰：因殺若無罪者，云何佛說眾生有罪？釋言：因殺不得正罪，故佛說無。惡心教殺，非命無罪，故佛說有。

From here below, the third [part shows that] there is no guilt due to killing. This clarifies that through killing one does not incur the direct guilt [itself]; it does not mean making it non-existent. Because the guilt of cutting off feet is not made non-existent, a separate teaching on eradication is given in the text below. Within the text, an analogy is raised to reveal the meaning that one does not incur guilt through killing: within this, it first explains that worldly sentient beings commit various sins because of the sun and moon, first following along and then negating; from "Although on account of..." onward, it shows that the sun and moon actually do not incur guilt. This can be analogized to the king: although the killing was on account of the king, the king also does not incur the direct guilt of killing. Question: If there is no guilt through killing, why did the Buddha state that sentient beings have guilt? Explanation: Because one does not incur the direct guilt through killing, the Buddha said there is none. When one commands killing with an evil mind, it is not that terminating life has no guilt; therefore, the Buddha said it exists.