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According to Theravada commentaries, there are five requisite factors that must all be fulfilled for an act to be both an act of killing and to be karmically negative.
These are: ( 1 ) the presence of a living being, human or animal ; ( 2 ) the knowledge that the being is a living being ; ( 3 ) the intent to kill ; ( 4 ) the act of killing by some means ; and ( 5 ) the resulting death.
Some Buddhists have argued on this basis that the act of killing is complicated, and its ethicization is predicated upon intent.
Some have argued that in defensive postures, for example, the primary intention of a soldier is not to kill, but to save, and the act of killing in that situation would have minimal negative karmic repercussions.

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