俱舍論記 15.34

15.34

「由彼至親至有損害心」者，說一切有部答。其親命終若為羊等，於彼亦可有損害心，故遍一切。

"Because if those closest relatives […] there is an intent to harm" is the Sarvāstivādin's answer. If their relatives, upon the end of life, become sheep or the like, one could also have the intent to harm them; therefore, it is pervasive toward all.