俱舍論頌疏論本 16.66

16.66

釋曰：俱死者，能殺與所殺俱時命終也。前死者，能殺前死，所殺者後死也。無根者，彼俱死、前死無根本業道也。依別故者，釋無業道所以也。若能殺俱死、前死者，以所殺生其命由存，不可令彼能殺生者成殺罪故。若所殺者正命終時，其能殺者別依生故，謂受餘身，名為別依，此別依身非罪依止，謂未曾起殺生加行，成殺業道理不應然。

The explanation says: "Dies simultaneously" means the killer and the one killed end their lives at the same time. "Dies before" means the killer dies first and the one killed dies later. "There is no fundamental [guilt]" means that in dying simultaneously or dying before, there is no fundamental course of action. "Because the basis is distinct" explains the reason why there is no course of action. If the killer dies simultaneously or dies before, since the life of the being to be killed still remains, it is not possible to cause that killer to incur the guilt of killing. When the one killed actually ends their life, because that killer has been born in a distinct basis—that is, having assumed another body, which is called a "distinct basis"—this distinct basis is not the support of the sin. Since it never undertook the preparatory effort for killing, that it should constitute the course of action of killing is logically untenable.