瑜伽論記 2.398

2.398

初二者，欲明起業之人故，云由補特伽羅差別，正辨業體不同故，云由法差別。

As for the first two: wishing to clarify the person who generates karma, it says, "due to the distinction of persons (pudgala)"; directly discerning the differences in the essence of karma, it says, "due to the distinction of phenomena (dharma)."