四分律行事鈔資持記 2.1201

2.1201

明開中。《五分》不明外道；乞兒語通，故此引之。下二乞字，並去呼。《十誦》、《多論》二文並開，但非自手，則同今宗。無見即邪空外道，或住邪見無正見者。文略不犯，準律有五。一若捨著地與；二若使人與；三若與父母（謂住外道者，《僧祇》不開。）；四與塔別房作人，計作食價與；五若力勢強奪去。

In explaining the exceptions: the Mahīśāsaka-vinaya does not specify non-Buddhists; "beggars" is a general term, hence it is cited here. The next two occurrences of the character "beg" (乞) are both pronounced in the falling tone. The texts of both the Daśādhyāya-vinaya and the Sarvāstivāda Vinaya Vibhāṣā grant exceptions, but provided it is not with one's own hand, they agree with our school. "Those of nihilistic views" refers to non-Buddhists of evil emptiness, or those abiding in wrong views without right view. The text abbreviates the non-offenses; according to the vinaya, there are five: first, if abandoning it and placing it on the ground to give; second, if ordering someone to give; third, if giving to parents (meaning those abiding as non-Buddhists; the Mahāsāṃghika-vinaya does not permit this); fourth, giving to workers in separate rooms of the stūpa, calculating it as payment for food; fifth, if it is forcibly taken away by superior strength.