四分律刪繁補闕行事鈔 3.84

3.84

二制不聽畜，如田園、奴婢、畜生、金寶、穀米、船乘等；妨道中最，不許自營，準判入重（此上二判，通一切律）。

Second, things prohibited from being kept, such as fields, estates, male and female slaves, livestock, gold, jewels, grains, rice, boats, vehicles, and so forth: these obstruct the Path the most, and one is not permitted to manage them oneself; according to the standard, they are judged to enter the heavy (these above two judgments apply universally across all Vinayas).