大般涅槃經義記 9.82

9.82

自下第三明轉業行。師子先問，「如佛說」等，領佛前言。下約為問，「云何現輕地獄重受」，問彼愚人轉業之行。「云何眾生地獄重業現世輕受」，問彼智人轉業之行。佛答有四：一明轉人，謂愚與智；二明轉行，謂身戒等；三「若有不修於小惡」下，約行彰轉；四總結答。初段可知。

From here, the third [part] clarifies the practices that transform karma. Siṃha asks first: 'As the Buddha said...' and so forth accepts the Buddha's prior words. Below, he asks in accordance with this: 'Why is light [retribution] in the present received heavily in the hells?' asks about that foolish person's practice of transforming karma. 'Why is sentient beings' heavy karma of the hells received lightly in the present life?' asks about that wise person's practice of transforming karma. The Buddha's answer has four parts: first, clarifying the persons who transform, namely the foolish and the wise; second, clarifying the transforming practices, namely bodily discipline, and so forth; third, from 'if one does not cultivate, then regarding a small evil...' onward, showing transformation with reference to practice; fourth, concluding the answer generally. The first section can be understood.