四分律行事鈔資持記 2.70

2.70

三中，初明輕吉。謂獨頭心念，如想鉢默妄惡覺失念之類；若諸篇遠方便，則不論有無。若下，明重吉。二方便者，即成就義；亦約起心動色，以明次第；因本罪同，下無別聚故。言隨滅者，即隨順義。

In the third [part], first the light duṣkṛta is explained: this refers to isolated mental thoughts, such as visualising the bowl, remaining silent with false intent, unwholesome thoughts, and loss of mindfulness; as for the remote preparatory stages of the various classes, their presence or absence is not discussed. Under "If...", the grave duṣkṛtas are explained. The "two preparatory stages" refer to fulfillment; they also explain the sequence in terms of giving rise to thought and setting form into motion; because the causal and fundamental offenses are identical, there is no separate class below. "Extinction in accordance" means following along.