四分律刪繁補闕行事鈔 2.124

2.124

For the three robes and five robes, one incurs a pāyattika; for other robes, a duṣkṛta. This does not refer to the cloth stored as extra; these are the one hundred and one articles of personal requisites, which the Buddha instructed to receive and maintain, and disobeying their reception thus incurs a duṣkṛta. For an extra robe formally assigned, there is another person to rely upon, so what fault could there be? This differs from former interpretations. Furthermore, the three robes are a mandatory injunction, applying throughout the higher, middle, and lower [ranks], and violating them thus incurs a grave [offense]; the one hundred and one robes assist the body and are allowed for the middle rank, so violating their reception is light; an extra robe belongs to the lower category, being individually assigned to another person so that one does not store it oneself, and thus there is entirely no offense. The rest is as in the Commentary on the Prātimokṣa.