俱舍論疏 14.172

14.172

「論曰至或成上品」，明戒由受心成下、上品，不由依身。凡或有上，無學有下。

On the Śāstra's phrase: "It is said in the Śāstra ... up to ... or becomes the superior grade:" This explains that the precepts become inferior or superior due to the mind with which they are received, not due to the support-body. An ordinary person may have the superior, while an aśaikṣa may have the inferior.