俱舍論記 18.59

18.59

「若爾何故至邪見最大」者，難。若虛誑語業為最重罪，何故身、語、意三罰業中，佛說意罰為最大罪？罰謂治罰造惡業者，罰入地獄故業名罰。又經說罪中邪見最大。

Regarding the passage from "If so, why" up to "false view is the greatest": this is an objection. If the karma of deceptive speech is the gravest offense, why is it that among the three penal karmas of body, speech, and mind, the Buddha declared mental penalty to be the greatest offense? "Penalty" refers to the punishment of one who commits evil karma; because it penalizes [one by causing them] to enter hell, karma is termed "penalty." Furthermore, a sūtra states that among offenses, false view is the greatest.