首楞嚴義疏注經 8.459

8.459

非破律儀者，謗無戒律也。犯菩薩戒者，輕重不禁也。毀佛涅槃者，不信因果。此皆斷善根也，餘業可知。地獄久治，故云歷劫燒然。更受餘類，故入鬼趣。鬼趣十類由前十因，十因正報已在前文。極苦相對，非是輕受，故云後還罪畢，受諸鬼形。

Those who "did not break the moral code" means they did not falsely claim that there are no precepts. Those who "violate the bodhisattva precepts" failed to refrain from both minor and major [offences]. Those who "slander the Buddha's nirvāṇa" do not believe in cause and effect. These are all severing the roots of goodness; the other karmas can be known. Being punished in the hells for a long time, it is said that they "burn for kalpas." Going on to undergo other classes of existence, they enter the destiny of ghosts. The ten classes of the ghost destiny stem from the previous ten causes, and the primary retributions of the ten causes have already been explained in the preceding text. These correspond to extreme suffering and are not light undergoings, hence it says: "afterwards finish [repaying] their sins, they assume various ghost forms."