四分律行事鈔資持記 2.308

2.308

第二盜法，正盜中，初科。佛是有情，可同非人；法則不爾，但望掌護，以論犯故。

In the second, "Stealing the Dharma", under "Directly Stealing", the first section: the Buddha is a sentient being and can be equated with non-humans; the Dharma is not so, and the violation is discussed solely with respect to the guardian.