八識規矩補註 2.40

2.40

此識是總報主故，有情投胎時最先，命終時居後也。依憑經（即《雜寶藏經》）、論（即《瑜伽》與《攝論》）略，辨此識捨出之處。總括經、論，頌曰：「善業從下冷，惡業從上冷，二皆至於心，一處同時捨（二論之義），頂聖眼生天，人心餓鬼腹，旁生膝蓋離，地獄脚板出（經義）。」謂經、論異者，經驗六趣差別，論明善惡兩途。蓋六趣亦不出善惡也，即前生死心也。

Because this consciousness is the master of collective retribution, when sentient beings enter the womb it is first, and at the end of life it is last. Relying on the sūtra (the Za baozang jing) and the treatises (the Yogācāra[bhūmi] and the [Mahāyāna]saṃgraha), we briefly distinguish the places from which this consciousness departs. Summarizing the sūtra and treatises, the verse says: "Through wholesome karma it cools from below; / through unwholesome karma it cools from above; / both reach the heart, / departing simultaneously from one place (the meaning of the two treatises). / The crown for a sage, the eyes for rebirth in heaven, / the heart for a human, the belly for a hungry ghost, / departing from the knees for animals, / leaving from the soles of the feet for the hells (the meaning of the sūtra)." As for the difference between the sūtra and the treatises: the sūtra examines the distinction among the six destinies, while the treatises explain the two paths of good and evil. For the six destinies do not go beyond good and evil; this is precisely the aforementioned mind of birth and death.