四分律行事鈔資持記 2.2126

2.2126

僧法中。財是犯緣，心是業本，罪是已成之業，必能感報。雖具三捨，得名唯據捨財，就意正在捨心，心捨罪除；衣仍清淨，故復還之。立此四科，括懺盡矣。

Within the Saṅgha procedure: Property is the condition for the offense; the mind is the root of karma; the offense is the already completed karma, which will inevitably induce retribution. Although it possesses all three relinquishments, obtaining the name is based solely on relinquishing property, while in terms of intent it lies precisely in relinquishing the mind: when the mind relinquishes, the offense is eradicated; the robe remains pure, and therefore it is returned. Establishing these four sections encompasses confession completely.