四分律行事鈔資持記 2.2137

2.2137

次科，初示。見物作念，意欲不染。此下，斷犯。謂纔見忘物，即有屬己之念，故曰前生。前心已染，方起施心，故判不成。文下，引證。捨謂捨懺，遣即與人。反明不懺不成施故。

In the second section, the first [part] indicates [the case]: seeing the object, one produces a thought with the intention of not being defiled. From "From this point on" onward, it determines the violation: that is to say, as soon as one sees the forgotten object, there is immediately the thought that it belongs to oneself; hence it says "arising beforehand." Because the prior mind is already defiled, only then does the mind of giving arise, so it is judged as not accomplished. From "the text" onward, it cites proof: "relinquishing" means relinquishing to confess; "sending off" means giving it to another person. This conversely clarifies that because one did not confess, it does not constitute giving.