四分律刪繁補闕行事鈔 2.90

2.90

二明有主想。若作無主想，始終不轉，無罪；前後互轉，互得輕重。廣如〈持犯〉中。

Second, explaining the thought that there is an owner. If one forms the thought that it is ownerless, and it does not shift from beginning to end, there is no offense; if it shifts back and forth between earlier and later, one reciprocally incurs grave or light offenses. This is explained in detail as in "Observance and Transgression".