大般涅槃經義記 6.104

6.104

此前就經，下就律辯。「四重之法說偷蘭」者，如《僧祇律》，盜人四錢三角已上名波羅夷。《四分律》等說為偷蘭，是事云何？彼說十九摩沙迦成一吉利沙，一吉利沙分為四分，盜得一分即名犯重，是故說為四錢三角。摩沙應是古大銅錢。「偷蘭遮法說四重」者，翻前即是。

The preceding was in terms of the sūtras; below it is analyzed in terms of the vinaya. "Speaking of dharmas of the four grave offenses as sthūlātyaya": as in the Mahāsāṃghika Vinaya, stealing from a person four coins and three quarters or more is called pārājika. The Dharmaguptaka Vinaya and others speak of it as sthūlātyaya. How is this? They say that nineteen māṣakas make one karṣa; one karṣa is divided into four parts, and stealing one part is called committing a grave offense; therefore it is spoken of as four coins and three quarters. A māṣa should be an ancient large copper coin. "Speaking of sthūlātyaya dharmas as the four grave offenses" is the reverse of the preceding.