In the case of the lay man and woman where there is mutual consent, where adultery is not involved and where the sexual act is an expression of love, respect, loyalty and warmth, it would not be breaking the third Precept. And it is the same when the two people are of the same gender. Likewise promiscuity, license and the disregard for the feelings of others would make a sexual act unskillful whether it be heterosexual or homosexual.