From Nagarjuna's Treatise on the Great Perfection of Wisdom
(Dharmamitra Translation)

One who breaks these precepts falls into the three wretched destinies. If one upholds the precepts at an inferior level then one is born among humans. If one upholds the precepts at a middling level one is born among the six desire heavens. If one upholds the precepts at a superior level and also cultivates the four dhyaanas and the four emptiness absorptions, one is born in the pure heavens of the form or formless realms.

The superior maintenance of the precepts is of three types: If one adheres to the lesser level of pure maintenance of the precepts, one achieves arhatship. If one adheres to the middle level of pure maintenance of the precepts, one attains pratyekabuddhahood. If one adheres to the superior level of pure maintenance of the precepts, one achieves the buddha way. If one neither attaches to them nor leans upon them and if one neither breaks them nor has deficiencies with respect to them, he is one who is praised and cherished by the aryas. Instances such as these illustrate what is meant by superior purity in the maintenance of the precepts. If one acts out of loving-kindness and sympathy for beings, if one is motivated by the intention to cross beings over to liberation, and if one also knows the reality mark of the precepts, then one's mind does not lean upon or become attached to them. If one upholds the precepts in this manner, then in the future one will influence people to arrive at the buddha way. This constitutes having gained the precepts of the unsurpassed way of the Buddha.