四分律刪繁補闕行事鈔 2.201

2.201

與非親尼衣戒二十四。四緣：一是尼，二非親，三與衣，四領受便犯。律中，除貿易，若與塔佛僧者，一切不犯。

Precept twenty-four: giving robes to an unrelated bhikṣuṇī. There are four conditions: first, she is a bhikṣuṇī; second, she is not a relative; third, giving robes; fourth, transgressing upon her acceptance. In the Vinaya, aside from trade, if giving them to a stūpa, Buddha, or the saṃgha, in all such cases there is no transgression.