““1. The Doctrine for Men and Devas. The Buddha, to meet temporarily the spiritual needs of the uninitiated, preached a doctrine concerning good or bad Karma as the cause, and its retribution as the effect, in the three existences (of the past, the present, and the future). That is, one who commits the tenfold sin[FN#324] must be reborn after death in hell, when these sins are of the highest grade;[FN#325] among Pretas,[FN#326] when of the middle grade; and among animals, when of the lowest grade. [FN#324] (1) Taking life, (2) theft, (3) adultery, (4) lying, (5) exaggeration, (6) abuse, (7) ambiguous talk, (8) coveting, (9) malice, (10) unbelief. [FN#325] There are three grades in each of the tenfold sin. For instance, the taking of the life of a Buddha, or of a sage, or of a parent, etc., is of the highest grade; while to kill fellow-men is of the middle; and to kill beasts and birds, etc., is of the lowest. Again, to kill any being with pleasure is of the highest grade; while to repent after killing is of the middle; and killing by mistake is of the lowest.””