梵網經古迹記 2.217

2.217

The commentary states: In one's mind one should not even secretly harbor breaking the precepts, much less a bodhisattva actually engaging in destruction and violation. Whether major or minor, on the side of intentionally violating the teaching, one incurs this offense. As for "not accepting offerings from any dānapati": not only does one increase one's own guilt, but it diminishes merit for others. As for "must not drink the water of the king's land": having left home to evade corvée labor rather than being a field of merit, one has no share of kindness toward the king, and is of no use. As for "great thief": having guilt makes one identical to an animal, and lacking goodness makes one identical to a block of wood.