大乘義章 12.121

12.121

次對界辨其通局。當知八戒普於一切眾生邊得，不得別緣。問曰：為於現在一切眾生邊得？為於三世眾生邊得？論釋不同。若依《毘曇》，唯於現在眾生邊得。成實法中，普於三世眾生邊得，過未眾生雖不可殺不可盜等，緣之亦得起善惡故（此六門竟）。

Next, their universality or limitation is differentiated with respect to the field [of sentient beings]. One should know that the eight precepts are obtained universally with respect to all sentient beings, and cannot be obtained with reference to specific individuals. Question: Are they obtained with respect to all present sentient beings, or with respect to sentient beings of the three periods of time? The treatise explanations differ. If according to the Abhidharma, they are obtained only with respect to present sentient beings. In the teaching of the Tattvasiddhi, they are obtained universally with respect to sentient beings of the three periods of time; although past and future sentient beings cannot be killed or stolen from, taking them as objects can also generate good or evil (this concludes the sixth gate).