四分律刪繁補闕行事鈔 3.43

3.43

《僧祇》：坐具者，此是隨坐衣，不得淨施，及取薪草，盛巨磨（此翻牛屎），唯得敷坐。《善見》云：須受持，不合淨施。不出其文。義加云：「大德一心念！我比丘某甲，此尼師壇應量作，今受持」三說（其用法，大同鉢也，準例加法持之）。若破壞須換易者，當捨之。文同受法，改下云：「今捨」也。

The Mahāsāṃghika-vinaya states: A sitting mat is a robe that follows one's sitting; it cannot be transferred in a formal declaration of purity, nor used to gather firewood or grass, or hold *jù mó* (translated here as cow dung); it can only be spread out for sitting. The Samantapāsādikā states: It must be formally received and held; it is not suitable for formal declaration of purity. It does not provide the formula. Reconstructed according to the principles, it says: "Venerable one, single-mindedly pay heed! I, monk so-and-so, take this niṣīdāna made according to measure, and now formally receive and hold it"—spoken three times (its manner of use is largely the same as the alms bowl; hold it by adding the formula according to this precedent). If it is torn and damaged and must be replaced, one should relinquish it. The formula is the same as the receipt procedure, changing the end to: "now relinquish it."