四分律刪繁補闕行事鈔 3.365

3.365

俗人以金石土木，牙角布帛，而作佛像；道人修五分法身，學三佛行，名為造像（謂俗以事作，道由法造）。俗以紙素竹帛，筆墨抄寫，以為經卷；道以聞思修慧，為造法也。俗以草木牆宇，而用造寺；道以菩提涅槃智惠宮殿，萬行所住大乘之宅為寺。

Laypeople use metal, stone, clay, wood, ivory, horn, cloth, and silk to make Buddha images; monastics cultivate the five-part Dharma-body and train in the threefold Buddha-conduct—this is called making images (that is, the laity makes them through concrete material, while the monastics construct them through the Dharma). Laypeople use paper, silk, bamboo, and fabric, along with brush and ink, to transcribe scriptures; monastics use the wisdoms of hearing, contemplation, and cultivation as the creation of the Dharma. Laypeople use thatch, wood, walls, and eaves to construct monasteries; monastics take the palaces of wisdom of bodhi and nirvāṇa, the abode of the Great Vehicle where all practices reside, as their monastery.