四分律行事鈔資持記 2.2142

2.2142

次明捨心，標中。財為犯境，故是罪緣；罪是結業，故能感報；心為業本，故是罪因。今行悔法，三種俱捨，故並云除。

Next, explaining the mind of relinquishment: in the heading, because the possession is the sphere of violation, it is the circumstance of the offense; the offense is binding karma, so it can evoke retribution; the mind is the root of karma, so it is the cause of the offense. Now when carrying out the rite of repentance, all three kinds are relinquished together; hence all are said to be removed.