大般涅槃經義記 6.360

6.360

就初番中，「夫眾生者名出入息」立眾生相，「斷出入息故名為殺」建立殺相，「諸佛隨俗亦說有殺」明有不虛，以有殺故應生慚愧。

In the first turn: "Sentient beings are called the inhalation and exhalation of breath" establishes the mark of sentient beings; "severing the inhalation and exhalation of breath is therefore called killing" establishes the mark of killing; "the Buddhas, in accord with convention, also state that there is killing" clarifies that existence is not untrue; because there is killing, one should give rise to shame and remorse.