大比丘三千威儀 2.78

2.78

There are further four matters: first, from the fifteenth day of the fourth month to the fifteenth day of the seventh month, one must calculate [accounts] face-to-face together with the bhikṣusaṅgha, examining all registers and announcing them. When they are thus calculated, everyone will know the essentials, and whatever remains should all be inspected and clearly accounted for. Second, the resident saṅgha, from the fifteenth day to the fifteenth day, together with the vihārapāla or the saṅgha, calculates and inspects the registers, contemplating impermanence; these are the four practices. Third, if a bhikṣu wishes to lodge in that quarter, inquiring about matters of the Three Jewels—inquiring about the stūpa, Buddha images, the saṅgha's miscellaneous goods, the bhikṣusaṅgha, or the dānapatis' names and surnames for that day—in everything asked, one must answer him so that he may fully know. Fourth, if the ruler, an elder, the temple director, or a dānapati comes bringing goods, whether many or few, one must promptly report it to the saṅgha so they are fully informed. If an able person encounters these four matters and does not begrudge his effort, this is the efficacy of a karmadāna; by purifying oneself, one attains liberation from the world.