四分律行事鈔資持記 1.406

1.406

對首中。非心念者，示本法也。無僧對首，明開法也。此下，明人數。三人者，但對唯悔中品蘭，以制小眾故；眾法對首，通三可知。四人，唯自恣及懺捨墮；至後還衣，復歸眾法。謂下，示名義。面對者，面即是頭，故云對首。

Under face-to-face transactions: what is "not mental determination" indicates the original rule. What is "in the absence of a saṃgha, face-to-face" clarifies the permitted exception. From "this" downward, clarifying the number of persons. "Three persons" is solely face-to-face, repenting only of the middle-grade thullaccaya offenses, because it is instituted for a small saṃgha; face-to-face of the saṃgha transactions is known to extend to three persons. "Four persons" is solely for pravāraṇā and repenting and forfeiting niḥsargika-pāyattika; when later returning the robe, it returns again to a saṃgha transaction. What is from "referring to" downward indicates the meaning of the name. "Facing each other": "face" means the head; hence it is called "face-to-face" (duishou).