四分律行事鈔資持記 2.477

2.477

不犯中，律文七種。初是夢中已出而棄，非故弄也。欲想者，心想淫欲而失，不作出意；與下見好色事同；然此二種，非無吉羅；但不犯殘，故在開限；心思眼見以至漏失，業相麁顯，豈得無過！律制惡覺，染心看女，皆制吉罪，足為明準。（有云欲想出而不出者，不出無犯，何得論開。）一切等者，約事而論，豈唯七種；故以此語統收多相，則開意可知矣。

Under non-offenses, the Vinaya text has seven kinds. The first is having already emitted and discarded it in a dream, not deliberate playing. 'Perception of desire' means the mind imagines sexual desire and emits without intending to cause an emission; this is the same case as looking at an attractive form below. However, these two kinds are not without duṣkṛta; they merely do not violate [the precept of] saṃghāvaśeṣa, and therefore fall within the scope of exceptions. Thinking with the mind and seeing with the eyes leading to leakage—the marks of karma are coarse and evident; how could they be without fault! The Vinaya prohibits bad thoughts, and looking at women with a defiled mind is in all cases prohibited with a duṣkṛta offense, which serves as a clear standard. (Some say that in the 'perception of desire' one is about to emit but does not emit; if one does not emit there is no offense, so how could one discuss an exception?) 'All [such cases]', etc.: discussing it in terms of actual matters, how could there be only seven kinds? Therefore, by using these words to encompass comprehensively many marks, the intention behind the exception can be known.