四分律刪繁補闕行事鈔 3.70

3.70

初門制意者。所以五眾亡後，皆入僧者。生則依三寶出家，而物不入佛法；以出家六和，同遵出要，身行所為，莫不為僧法所攝。故人施佛法，比丘無分；若施僧者，依位受之。亦不屬俗，非福田故，《僧祇》：阿若憍陳如，空林中入涅槃，牧牛人送衣物與王，王即評直五錢，依法斷還沙門，乃至佛言屬僧。《十誦》：跋難陀死，衣物直四十萬兩金，國王剎利種，及諸親里各欲收取。佛言，王賜諸臣，比丘不得。乃至親里集會，不見喚及。僧家財法並同，俗人不合，此屬僧物。

Under the first heading, the intent of the prescription: The reason why, after any of the five assemblies dies, [the property] all enters the saṃgha is that while alive one relied upon the Three Jewels to renounce the household life, yet property does not enter the Buddha or Dharma; because the six harmonies of renunciation uniformly comply with the essential path of release, and what the physical actions perform is entirely subsumed under the law of the saṃgha. Therefore, when people donate to the Buddha or Dharma, bhikṣus have no share; if they donate to the saṃgha, it is received according to status. Nor does it belong to the laity, because they are not merit fields. The Mahāsāṃghika-vinaya states: When Ājñātakauṇḍinya entered nirvāṇa in an empty forest, a cowherd sent his robes and goods to the king. The king then valued them at five coins and, in accordance with the law, returned them to the śramaṇas; and the Buddha said they belonged to the saṃgha. The Daśādhyāya-vinaya states: When Upananda died, his robes and goods were worth four hundred thousand ounces of gold. The kṣatriya king and his relatives all wanted to confiscate them. The Buddha said: "The king bestows [property] upon his ministers; bhikṣus do not obtain it. Even when relatives assemble, one does not see [the deceased] summon them. The property and rules of the monastic family are uniform; laypeople have no right to them; this belongs to the saṃgha's property."