四分律行事鈔資持記 2.1142

2.1142

四中，初科。《五分》開甞者，謂非時中約咽結犯，甞但治舌故。

In the fourth [section], the first subsection: the Mahīśāsaka-vinaya permits tasting because during the improper time an offense is determined based on swallowing, whereas tasting merely applies to the tongue.