四分律刪繁補闕行事鈔 2.157

2.157

Precept 18: Keeping money and valuables. The Sarvāstivāda-vinaya-vibhāṣā says that the Buddha instituted this precept for three benefits: first, to stop slander; second, to extinguish contention; third, to accomplish the frugal practice of the noble lineage. Valuables are among the eight impure assets. Now, by examining them, four sections are set forth: first, listing the numbers to manifest their faults; second, the differences in allowances and prohibitions; third, the gravity and lightness of assigning offenses; fourth, offenses incurred in transactions, whether many or few.