四分律行事鈔資持記 2.259

2.259

義準中，初明情境，先離婬境。則對女六戒，對男五戒。發下，配心毒。下示非情。若情非情合數，則對女二十一，對男十八，此約單配。準開七毒，則女四十九，男四十二。

In the inferential analysis, it first explains sentient objects, first isolating the object of sexual misconduct. Thus, there are six precepts in relation to women, and five precepts in relation to men. From "generating" downward, it assigns the mental poisons. Below, it indicates insentient [objects]. If sentient and insentient [objects] are counted together, then there are twenty-one in relation to women and eighteen in relation to men; this is according to simple assignment. If inferentially expanded to the seven poisons, then there are forty-nine for women and forty-two for men.