俱舍論疏 18.113

18.113

論「由趣別者至受千倍果」，別釋趣犯戒人，以是人趣故勝狗千倍，非為有德有苦。

Regarding the Śāstra's "Due to the difference in destiny..." down to "...receives a thousandfold result": this specifically explains the destiny. A person who breaks the precepts, because he belongs to the human destiny, is a thousand times superior to a dog, not because of possessing virtue or having suffering.