唯識二十論述記 2.278

2.278

述曰：上二句頌，先以理釋；下二句頌，舉喻以成。由能殺者為增上緣，起殺害識，轉變力故。令所殺者有殺害已，斷命事成。故能殺者得殺生罪，如由鬼等意念等故，令他有情有失念等。至下當知。

Commentary: The upper two lines of the verse first explain through principle; the lower two lines of the verse adduce an analogy to establish it. It is because the one who kills serves as an adhipati-pratyaya, giving rise to a consciousness bent on killing, through its transformative power. It causes the one being killed to suffer harm, and the task of severing the life-faculty is accomplished. Therefore the killer incurs the sin of taking life, just as, through the mental intention of spirits and the like, other sentient beings lose mindfulness and so forth. This should be understood below.