四分律刪繁補闕行事鈔 1.69

1.69

然則，二教循環，非無相濫；舉宗以判，理自彰矣。謂內心違順，託理為宗，則準化教；外用施為，必護身口，便依行教。然犯化教者，但受業道一報；違行教者，重增聖制之罪。故經云：受戒者罪重，不受者罪輕，文廣自明。所以更分者，恐迷二教之宗體，妄述業行之是非；故立一門，永用蠲別。

Thus, the two teachings circulate without being free of mutual overlap; but if judged by citing their essential aims, the principle naturally becomes clear. When compliance or defiance in the internal mind takes principle as primary, it conforms to the teaching of transformation; when outward bodily and vocal actions must guard body and speech, one relies on the teaching of conduct. Now, one who transgresses the teaching of transformation only incurs the single retribution of the karmic path; one who violates the teaching of conduct additionally incurs the offense against the holy regulation. Thus the sūtras say: "The offense of one who has received the precepts is heavy; the offense of one who has not received them is light"—the broad text makes this self-evident. The reason we distinguish them further is for fear of confusing the fundamental essence of the two teachings and mistakenly describing right and wrong in karmic actions; hence, we establish a single section to permanently differentiate them.