四分律行事鈔資持記 1.1280

1.1280

《五分》。明非有七，竝以若字標之。上四簡衣，即製造體色量，皆非法也。第五簡時，六七竝簡受人。故捨五事者，準彼上有若欲二字；五事，即畜長等五戒。上明貪利，下即慢戒。（有以五事為五利，彼文不然。）

The Mahiṃśāsaka-vinaya explains that there are seven non-conformities, all marked with the character 'if'. The first four eliminate [improper] robes: namely, the manufacturing, substance, color, and measurements are all not in accordance with the Dharma. The fifth eliminates [improper] timing. The sixth and seventh both eliminate [unqualified] recipients. 'Purposely abandoning the five matters': according to that text, the two characters 'if desiring' precede it; the 'five matters' are the five precepts against keeping extra robes, etc. The former explains greed for gain; the latter is negligence toward precepts. (Some take the five matters to be the five benefits, but that text does not say so.)