It is the first step in the direction of transgression of the Jñānācāra (conduct qua knowledge) Darśanācāra (conduct qua faith) and Cāritrācāra (conduct qua abstinence);
it is in the form of resolve to transgress.
tividhe atikkame paṇṇatte, taṃ jahā - ṇāṇaatikkame ḍaṃsaṇaatikkame, carittaatikkame.(Sthā 3.440)
- Vyatikrama, Aticāra, Anācāra.