四分律行事鈔資持記 2.1100

2.1100

第三，前云：十二月中，隨有衣食請處開背，二戒緣同，故略指耳。疏云：施衣不受，後須難得故。

In the third, it was previously said: within the twelve months, wherever there is an invitation for robes or food, turning one's back is permitted; because the conditions of the two precepts are identical, it is briefly pointed out. The Commentary says: "If offered robes are not accepted, when needed later they are difficult to obtain."