俱舍論記 13.108

13.108

「然大德說至正殺殺已」者，敘異說。大德，謂達磨多羅。取蘊，謂所殺眾生。於所殺生三時起思：一我當殺、二起正殺、三起殺已，方為罪觸。

"However, the Venerable says ... having actively killed and having finished killing" records a differing opinion. 'The Venerable' refers to Dharmatrāta. 'Upādāna-skandhas' refers to the sentient beings that are killed. One gives rise to volition toward the sentient being to be killed at three times: first, 'I shall kill'; second, giving rise to active killing; third, having finished killing; only then is one touched by sin.