四分律行事鈔資持記 2.2167

2.2167

直還中，初標所被。由前五長不許即還，故開展轉，是則前法唯局五長（準疏局四）。此明直還，則通二十七戒。又復五長兼通兩法，二十二戒唯局直還。和下，正作法。

In direct return, first the recipients are indicated. Because previously the five surpluses were not permitted to be returned immediately, serial [transfer] was allowed as an exception; thus the previous procedure is limited solely to the five surpluses (according to the commentary, limited to four). Clarifying direct return here, however, applies generally to the twenty-seven precepts. Furthermore, the five surpluses apply to both methods, whereas twenty-two precepts are strictly limited to direct return. From "harmonious..." onward is the actual performance of the rite.