四分律行事鈔資持記 2.301

2.301

望主中，初文。兩判可解。施主，即本主也。結罪者，準下犯夷；《尼鈔》，亦直云結重。（有云犯吉，非也。）

In "With Respect to the Owner", the first text: both determinations can be understood. The donor is the original owner. Concluding the offense: according to what follows, it violates a pārājika; the Bhikṣuṇī Manual also directly says it concludes as grave. (Some say it incurs a duṣkṛta, which is incorrect.)