四分律行事鈔資持記 2.977

2.977

罪多少中，初對《十誦》明當戒。《十誦》從種，故止五罪；此律約業，故隨多少。乃下，次對《僧祇》辨前戒。

Under the number of offenses, it first compares this precept with the Daśādhyāya-vinaya. The Daśādhyāya-vinaya reckons according to the seeds, and therefore there are only five offenses; this vinaya reckons according to the actions, and therefore varies according to their number. From "Then..." downward, it next differentiates the preceding precept against the Mahāsāṃghika-vinaya.