四分律刪繁補闕行事鈔 3.76

3.76

三重囑授相。《僧祇》：囑與眾多人，最後人得；授與眾多人，在前者得。準此決犯。如決心與他，自言先出，或對人陳；隨一許竟，後便差損。理是他財，因不付他，或轉餘施，財主犯重（由決心與他，屬彼已定；後乖本意，迴他入已，損他犯重。後人受施，如法受之；從賊得物，佛開取用故也）。《善生》云：先許他一衣，後便餘大德來，轉以施之，是得偷罪。《明了論》：決心捨已，不犯長。

Third, the characteristics of repeated entrustment and conferral. The Mahāsāṃghika-vinaya states: If one entrusts [property] to many people, the last person gets it; if one confers it upon many people, the prior person gets it. Offenses are decided based on this. If one has resolved in mind to give it to someone, either speaking it aloud first oneself or stating it before others, once one has agreed to a single party, to subsequently alter or reduce it [is wrongful]. In principle it belongs to the other person's property; because of not handing it over to them, or redirecting it as a gift to another, the owner of the property commits a grave offense (since through resolving in mind to give it to them, its belonging to that party is already fixed; subsequently contravening one's original intention and redirecting what belongs to another into one's own possession, harming another, constitutes a grave offense. When the subsequent person receives the gift, they receive it in accordance with Dharma; because the Buddha allowed taking and using goods acquired from a thief). The Upāsaka-śīla-sūtra states: If one first promises a robe to someone, and later another Venerable One arrives, and one redirects it to give it to the latter, one incurs the offense of theft. The Vinayavibhāṣā states: Once one has resolved in mind to relinquish it, one does not commit [the offense of] extra [possessions].