瑜伽論記 18.509

18.509

言或轉餘形等者，三藏云：沙彌、沙彌尼等餘人轉形也。泰云：二根生名為轉餘形，二根俱失名轉無形，依捨故者謂命終已者，此同小論，命終還生，惡業種子不增長，故名為出罪。

Regarding "or changing to another form and so forth": the Tripiṭaka Master says this refers to novices (śrāmaṇeras), novice nuns (śrāmaṇerīs), and other individuals changing physical form. Tai says: the emergence of both faculties is called changing to another form; the loss of both faculties is called changing to no form. "Due to relinquishment" means having ended one's life: this agrees with Hīnayāna treatises; when life ends and one is reborn, the seeds of bad karma do not increase, and therefore this is called rehabilitation from offenses.