瑜伽論記 17.153

17.153

事猶是境。或有殺害人或人相者，泰、基同云：謂羯剌藍等位墮胎亦名重殺生，此大乘亦犯波羅夷，諸部小乘除薩婆多，餘皆不成波羅夷，以未人相故。

"Matter" is simply the object. Regarding the case of "killing a human being or human appearance": Tai and Ji both say that abortion at the stages of *kalala* and so forth is also called grave killing of living beings; in the Mahāyāna, this constitutes an offense of *pārājika*, whereas in the various Hīnayāna schools, with the exception of the Sarvāstivāda, none of the others regard it as a *pārājika*, because it does not yet possess human appearance.