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The word 'panatipata' is derived from two words: 'pana' which means 'living being' and 'atipata' which means 'striking down', hence killing or destroying. According to the Atthasalini or Expositor, for killing to take place five conditions must be met.
- The being must be alive.
- There must be knowledge that it is a living being.
- There must be intention to cause its death.
- Action must be taken to cause its death.
- Death must result from such action.
If all these conditions are fulfilled, then the precept has been broken.
~ Cited from: Five Precepts (Pncasila)
If all the above conditions are not met, the action doesn't become a kammapata (action which gives birth in another existence) but become only a kamma (action which gives its result during the lifetime of a living being in an existence).
Suppose you eat something. But you don't know it's a living being. First precept is not broken for such action.
Suppose you see something on your desk and think of it as a bug. You hit that with your hand with the intention of killing that bug. But later you get to know it's not a bug but something which was not alive. First precept is not broken for such action. But you accumulate bad kamma for such action.
Suppose you see a flying mosquito and you hit that mosquito with a mosquito racket with the intention of killing it. But mosquito is not killed (let's assume the battery in the racket was drained). First precept is not broken for such action. But you accumulate bad kamma for such action.
Suppose you gave medicine to a ill dog with the intention of saving that dog. But then that dog die of that medicine. For such action you don't accumulate bad kamma. Actually you accumulate good kamma for such action.
Note: This is what I understood. I may be wrong but not Dhamma.