四分律行事鈔資持記 2.486

2.486

二形中。律據非女，結犯乃輕；故準十伽，約心兩決。若約在男應吉；由實非男，故加等矣。

Under 'ubhatobyañjanaka': the Vinaya, based on not being a woman, judges the offense as lighter; therefore, based on the Daśādhyāya-vinaya and Vinayamātṛkā, it is determined twofold according to the mind. If based on being a man, it should be a duṣkṛta; because it is genuinely not a man, it is increased accordingly.