四分律刪繁補闕行事鈔 3.67

3.67

非時中亦二：初，非時現前者。施主召僧至宅，就寺設供，數人多少，隨物而施。律云：造池造井施縷等，因而施物。又云：諸檀越大送好衣與諸比丘，佛令數人多少，若十人為十分，乃至百人為百分。好惡相參，令不見者擲籌。若大價不可分者，聽裁破分，應以刀截衣。《十誦》若時、非時僧施，乃至亡人衣，一切布施物，沙彌若立若坐，檀越次第自布施多少屬沙彌。若檀越不分別，分作四分，三分與比丘，第四分與下三眾。《五分》一比丘分與三沙彌，亦同。《僧祇》：若沙彌得意者，等與，若半等（準此諸部，二種現前，等與；二種僧得，隨僧和合與）。《四分》、《五分》：但是僧得施，下至淨人，皆受其分（如下亡人物中分之）。

Regarding untimely offerings, there are also two types: First, the untimely present-offering. This is when a donor invites the saṃgha to his home, or goes to the monastery to set up an offering, counts the number of persons, and makes offerings according to the items. The Vinaya states: In building a pool or digging a well, offering thread and the like, one offers items on that basis. It also says: When various dānapatis sent large quantities of fine robes to the monks, the Buddha ordered the number of persons to be counted—if ten persons, make ten shares; up to a hundred persons, make a hundred shares. Mixing good and bad together, have someone who cannot see draw the tally-sticks. If an item of high value cannot be divided, cutting it to divide it is permitted; one should sever the cloth with a knife. The Daśādhyāya-vinaya states: Regarding timely or untimely saṃgha offerings, down to the robes of a deceased person, for all donated items, whether a śrāmaṇera is standing or sitting, the dānapati may distribute them in sequence to him according to his own discretion, and that belongs to the śrāmaṇera. If the dānapati does not differentiate, divide it into four shares: give three shares to the bhikṣus and the fourth share to the lower three assemblies. The Pañcavargika-vinaya: Giving one bhikṣu's share to three śrāmaṇeras is also the same. The Mahāsāṃghika-vinaya: If a śrāmaṇera meets their satisfaction, give him an equal share, or half an equal share. (Based on these various Vinayas: for the two types of present-offerings, give equally; for the two types received by the saṃgha, give according to the consensus of the saṃgha.) The Dharmaguptaka and Pañcavargika Vinayas: For whatever offering is received by the saṃgha, down to the kappiyakāraka, all receive their share (as divided among the goods of the deceased below).