四分律行事鈔資持記 2.1169

2.1169

二中，《善見》。四物不受，非可愛故。《了論》。五量攝一切物，如〈四藥〉備引。便利水土，並名大開量；謂得自取，無所遮故。律文令受，與論不同，故約有人通之。據上二論，有人亦開。

In the second, in the Samantapāsādikā, the four items are not received because they are not agreeable. In the Vinayadvāviṃśatividyā-śāstra, the five measures encompass all things, as fully cited in the "Four Medicines." Excrement, urine, water, and earth are all called "great exception measures," meaning one may take them oneself without any hindrance. The vinaya text instructs receiving them, which differs from the treatise; therefore it is resolved by reference to people being present. Relying on the above two treatises, even if people are present, it is also an exception.