俱舍論記 18.43

18.43

「逆罪亦成至謂父轉形」者，答。逆罪亦成，所依止身前後一故。由如是義，故《毘婆娑》有是問言：頗有令男離命根，非父、非阿羅漢，而為無間罪觸不？答曰：有，謂母轉形為男。問：頗有令女離命根，非母、非阿羅漢，而為無間罪觸不？答曰：有，謂父轉形為女。

Regarding "The anantarya offense is also constituted [...] refers to the father transforming his form": this is the answer. The anantarya offense is also constituted because the body on which it relies is identical before and after. Due to this principle, the *Vibhāṣā* therefore raises this question: "Can someone deprive a male of the life-faculty who is neither his father nor an arhat, yet be touched by an anantarya offense?" The answer says: "Yes; it refers to the mother transforming her form into a male." Question: "Can someone deprive a female of the life-faculty who is neither his mother nor an arhat, yet be touched by an anantarya offense?" The answer says: "Yes; it refers to the father transforming his form into a female."