四分律刪繁補闕行事鈔 2.81

2.81

一掌護損失主。《善見》云：比丘為他別人，乃至三寶，守護財物，若謹慎掌護，堅鎖藏戶；而賊比丘從孔中屋中竊取，或偪迫強取，非是護主能禁之限者；望本主結罪，不合徵守物人（若徵犯重）。若主常懈慢，不勤掌錄，為賊所偷者；守物比丘必須償之，不望本主；若不還者，守護結犯。

First: The owner suffering loss through custodial protection. The Samantapāsādikā states: If a bhikṣu guards and protects property on behalf of another individual, or even the Three Jewels, and if he exercises cautious custody, firmly locking the doors of the storehouse; yet a thief-bhikṣu steals it by taking it through an aperture or inside the building, or takes it by force and intimidation, which exceeds the limit of what the custodial owner could prevent; then the offense is incurred with reference to the original owner, and it is not permissible to demand restitution from the guardian of the property (if one demands restitution, one commits a grave offense). If the owner is habitually negligent and lazy, failing to diligently oversee and keep record, and it is stolen by a thief; then the guardian bhikṣu must make restitution for it, not with reference to the original owner; if he does not return it, the custodian incurs an offense.