四分律行事鈔資持記 2.299

2.299

初門，佛物中，初科，正明。言同非人者，若據非人擲卜而取，非無我所；但望惱微，與人相降；今殿塔靈儀，有同神像，故得例同。

In the first gate, property of the Buddha, the first section directly clarifies it. Saying "identical to a non-human": if based on a non-human, taking by casting lots is not without a sense of "mine"; yet looking at the disturbance being slight, it is reduced compared to humans; now the stupas, halls, and miraculous images are identical to spirit statues, and therefore can be analogously equated.