四分律行事鈔資持記 2.2127

2.2127

捨財中，捨法差別。從寬至狹，四重料簡。初僧尼相對；僧捨下，就僧分自他。簡去蠶綿一戒。二下，他中分道俗。次簡畜貿兩戒。通下，道中分通局。復簡乞鉢一戒。言局有二，一局當界，二局僧中。通則反之，故云餘二十六等。

Under relinquishing property, the distinctions in the method of relinquishment are examined in four levels, progressing from broad to narrow. First, bhikṣus versus bhikṣuṇīs; under 'bhikṣu relinquishes', within the Saṅgha it divides into self and other, eliminating the single precept regarding wild silk. Under the second, within 'other' it divides into monastics and laity, next eliminating the two precepts on keeping [money] and trading. Under 'general', within monastics it divides into general and restricted, further eliminating the single precept on begging for a bowl. 'Restricted' has two senses: first, restricted to the current boundary; second, restricted to the Saṅgha. 'General' is the opposite, hence it says 'the remaining twenty-six', and so forth.