佛說目連問戒律中五百輕重事經 2.42

2.42

問：「畫作旛華賣得物，犯何事？」答：「犯捨墮。」

Question: "If one paints banners and flowers and sells them to obtain goods, what offense is committed?"
Answer: "He commits a naiḥsargika-pāyattika offense."