四分律行事鈔資持記 2.256

2.256

問中。論取僧尼二戒，合成四百二十；今據一眾，不當具發四萬二千，故以為問。初解中。謂一眾邊，實不可具。準前二律，僧有三百二十一戒，則有三萬二千一百；尼戒，但出與僧別戒之數，未知彼部尼戒少多，不可妄配。（舊記以《四分》戒配數，非也。）

In the question: the treatise takes the precepts of both monks and nuns together to make four hundred and twenty; now based on a single assembly, it should not fully give rise to forty-two thousand, hence he makes it a question. In the first explanation: on the side of a single assembly, it truly cannot be complete. According to the previous two vinayas, monks have three hundred and twenty-one precepts, which would make thirty-two thousand one hundred; as for the nuns' precepts, it only states the number of distinct precepts from the monks, and it is not known how many or few the nuns' precepts are in that school, so they cannot be arbitrarily matched. (The old record matched the numbers with the Dharmaguptaka precepts, which was incorrect.)