四分律刪繁補闕行事鈔 3.100

3.100

九明分法。有二：先集錢財衣物，二加法分之。初中，瞻病者將亡人輕重之物，並集僧中。若不勝舉，床、甕、屋、舍、園、林、牛、奴等，竝須歷帳，對僧明讀，令知其多少。

Ninth: Explaining the method of distribution. There are two parts: first, assembling the money, valuables, robes, and articles; second, applying the formal procedures to distribute them. In the first part, the nurse of the sick brings all the deceased's light and heavy articles and gathers them in the saṃgha. If they are too heavy or numerous to be carried—such as beds, jars, rooms, buildings, gardens, groves, cattle, or slaves—all must be cataloged in an inventory and read out clearly before the saṃgha so that they know their quantities.