俱舍論疏 16.141

16.141

「論曰至成虛誑語」，正釋具緣成業道也。一於所說義異想發言、二及所誑者解所說義、三染心、四不誤，具此四緣成虛誑語。

[On the passage in the] treatise: 'The text says: […] constitutes false speech': This directly explains that the fulfillment of conditions constitutes a karmapatha. First, uttering speech with a discordant idea regarding the meaning expressed; second, the deceived person understanding the meaning expressed; third, an afflicted mind; fourth, non-mistake. Possessing these four conditions constitutes false speech.