四分律行事鈔資持記 2.258

2.258

次七眾多少，五戒；引論中，先明有情。竝下，示無情。始終者，彼宗五戒，局盡形故。設下，通示。五法不隨緣境，有減失故。此中情無情共論，三善別配，總十五戒。

Next, regarding the numbers for the seven assemblies, under the five precepts: in citing the treatise, it first explains sentient beings. From "And so forth" downward, it indicates insentient [objects]. "From beginning to end" refers to the fact that in that school, the five precepts are confined to the end of one's physical life. From "Suppose" downward, it explains generally. Because the five dharmas do not conform to objective conditions, there are reductions and losses. Here, sentient and insentient [objects] are discussed together, separately assigned to the three good [roots], totaling fifteen precepts.