四分律行事鈔資持記 2.250

2.250

三釋增減。《婆沙》問者，即《俱舍》自引。若爾者，躡前為難，前云互轉有增減過；今難，縱令普周，不免此過，故須釋之。文中，先約非情有增減過。未有者，如冬受春生，戒則有增；有時者，如春受秋滅，戒則有減。次約有情，唯有減過。入般者，證阿羅漢，大般涅槃；此約灰身入無餘者，不於三界受生，即眾生減也。

Section three, explaining increase and decrease. The question from the Mahāvibhāṣā is what the Abhidharmakośa itself cites. 'If so' takes up what precedes to make an objection: previously it was said that transmuting [births] has the fault of increase and decrease; now it objects that even if it is universal, it does not avoid this fault, so it must be explained. In the text, he first treats the non-sentient having the fault of increase and decrease: 'not yet existing' means, for example, receiving in winter and growing in spring, whereby the precepts would increase; 'having a time' means, for example, receiving in spring and perishing in autumn, whereby the precepts would decrease. Next he treats the sentient, which only has the fault of decrease: 'entering parinirvāṇa' means realizing arhatship, the great parinirvāṇa; this refers to reducing the body to ashes and entering remainderless [nirvāṇa], no longer taking birth in the three realms, which is a decrease in sentient beings.