瑜伽師地論略纂 4.17

4.17

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.