四分律行事鈔資持記 2.194

2.194

舉例中。以犯例受者，善惡雖殊，發業義一故。如律，心疑想差，不至果本；又不犯中者，擲刀杖瓦木，誤著而死；扶抱病人，往來致死；一切無害心，皆不犯。此雖動色，但由無心，故不成業。

In [the section] "Giving Examples": using offense to exemplify reception is because, although good and evil differ, their meaning of initiating karma is one and the same. For instance, according to the Vinaya, if there is doubt in the mind or an error in conception, one does not reach the principal offense; and among non-offenses: throwing a knife, staff, tile, or wood and inadvertently striking someone to death; supporting a patient and causing death in moving about; in all cases where there is no intent to harm, none are offenses. Although this moves matter, it is solely because there is no mind, therefore karma is not formed.