佛說目連問戒律中五百輕重事經 2.71

2.71

問：「寄比丘物與人，竟不與。犯何事？」答：「自取不過，犯重。著故壞還，計直輕重。」

Question: "If goods are entrusted to a bhikṣu to give to someone, and he never gives them, what offense does he commit?" Answer: "If he takes them for himself beyond measure, he commits a grave offense. If he wears them out and returns them, the gravity is calculated according to the value."