瑜伽師地論略纂 4.17

4.17

第七、業顛倒中，「殺生相似同分罪」者，加行業道似根本故。此有二例，一、殺情，二、殺非情，並是於非彼作彼想故，無根本罪。　執受顛倒，但言乃至綺語，不說意三業道者，身語七支通戒性故、共所知故、色易執故。上明無罪。　「亦無施與，受齋修福」下，無福田、起邪見，故作此執。

Seventh, regarding karmic perversion: 'an offense equivalent to killing living beings' means that the preparatory path of action resembles the primary one. There are two examples of this: first, killing sentient beings; second, killing non-sentient things; both consist in mistaking what is not that for that, so there is no primary offense. In the perversion of appropriation, it only mentions up to frivolous talk and does not speak of the three mental paths of action, because the seven limbs of body and speech are common to the nature of precepts, are commonly known, and form is easy to grasp. The above explains non-offense. From 'there is also no giving, keeping the precepts, and cultivating merit' downward, because there is no field of merit and wrong views arise, this attachment is formed.