四分律行事鈔資持記 2.770

2.770

開制中，初科，上明大乘機教俱急。經即《涅槃》。下明小乘機教俱緩。律在事者，違事故輕；則顯經宗於理，違理故重；小機意狹不堪故開，反上大機堪任故重；世人反謂小乘須戒，大教通方者，幾許誤哉。

Under exceptions and prohibitions: in the first section, the upper part shows that under the Great Vehicle both capacity and teaching are strict. The sūtra is the Nirvāṇa [Sūtra]. The lower part shows that under the Lesser Vehicle both capacity and teaching are lenient. Because the Vinaya focuses on concrete matters, transgressing a matter is comparatively light; this reveals that the sūtras take principle as their core, so transgressing principle is grave. Because those of lesser capacity have narrow minds and cannot bear [strictness], exceptions are granted; by contrast, those of great capacity above are capable of bearing it, so it is treated as grave. How mistaken the people of the world are when they claim conversely that the Lesser Vehicle requires strict precepts while the Great Vehicle allows broad latitude!