四分律行事鈔資持記 3.894

3.894

四中，《薩遮、俱舍》，制不得壞。上品治者，同逆罪故。《智論、僧祇》，開壞惡易好。

In the fourth [part]: in the Satyaka-parivarta and the Abhidharmakośa, it prohibits destroying them. Punishing with the highest grade is because it is equivalent to an inexpiable transgression (ānantarya). The Mahāprajñāpāramitā-śāstra and the Mahāsāṃghika-vinaya permit destroying bad ones to replace them with good ones.