四分律行事鈔資持記 2.263

2.263

具戒中。論文，且約單犯。一一眾生，所對境也；身口七支，即所造業，戒所禁也。三毒，即能造心，業之本也。論舉有情，非情三戒，一一亦爾也。

Under the full precepts: the text of the treatise provisionally deals with single offenses. Each sentient being is the object confronted; the seven paths of action of body and speech are the karma created, prohibited by the precepts. The three poisons are the active minds, the roots of karma. The treatise mentions sentient beings; the three precepts regarding insentient [objects] are each likewise.