俱舍論頌疏論本 17.37

17.37

執命資貪生者，有餘師執緣命資具，貪生身語，名為邪命。非一切貪皆名邪命，戲樂歌詠雖從貪生，不資命故，非邪命也。

Regarding "To hold that it arises only from greed for the requisites of life": other masters hold that bodily and vocal [karmas] produced by greed conditioned by the requisites of life are called wrong livelihood; not all greed is called wrong livelihood. Play, entertainment, and singing, although produced from greed, do not sustain life, and are therefore not wrong livelihood.