四分律行事鈔資持記 2.1440

2.1440

覆頭戒。（譏云覆頭如盜賊。）不犯中。今時帽覆，入俗須除；禮佛侍上，皆為媟慢；但患寒有病，例準開之。

The precept against covering the head. (Criticizing: 'Covering the head like a robber.') In [the section on] non-offense: The caps covering [the head] nowadays must be removed when entering the secular world; bowing to the Buddha or attending upon superiors [while wearing them] is disrespectful; only when suffering from cold or illness are exceptions permitted by rule.