瑜伽論記 17.114

17.114

三藏云：小乘說要死已方成根本業，大乘無文。准依此義，死已能令方便業種轉成根本業道。

The Tripiṭaka Master states: Hīnayāna says that it only forms a fundamental karma after [the victim] has died; the Mahāyāna has no explicit text. Conforming to this principle, death can cause the seeds of preliminary karma to turn into a fundamental path of action.