四分律行事鈔資持記 2.260

2.260

八戒中。指情同上，亦約依論義準，二數不同。非情五者：一酒，二花纓，三高床，四歌伎，五不過中食。一一三戒。若情非情合數，依論則得二十七戒，義準則對女三十三，對男三十。私約七毒，對女七十七，對男七十，可知。（上且依彼論四支示數。）

Under the eight precepts: sentient objects are indicated as being the same as above, and are likewise treated according to the treatise and according to inferential analysis, the two numbers being different. The five insentient [objects] are: first, alcohol; second, flower garlands; third, high beds; fourth, singing and dancing performers; fifth, not eating past midday. Each constitutes three precepts. If sentient and insentient [objects] are counted together, according to the treatise one obtains twenty-seven precepts; according to inferential analysis, there are thirty-three in relation to women and thirty in relation to men. Privately applying the seven poisons, there are seventy-seven in relation to women and seventy in relation to men, which can be known. (The above provisionally demonstrates the numbers based on the four factors of that treatise.)