佛說目連問戒律中五百輕重事經 2.37

2.37

問：「一切戲負他物不償，犯何事？」答：「戲取物及與，盡犯捨墮。」

Question: "If one loses another's property in any form of gambling or play and does not repay it, what offense is committed?"
Answer: "Taking property or giving it in play entirely incurs a naiḥsargika-pāyattika offense."