四分律行事鈔資持記 2.314

2.314

僧物中，初科兩結。望守護者，餘人盜也。主自盜者，即知事輒用互用等。或無主掌，餘人亦同。上通四種，下局初位。

Under Sangha property: the first heading has two conclusions. Regarding the guardian: it is theft by other persons. When the owner himself steals: it refers to the duty-distributor using it without authorization or using things interchangeably, and so forth. Or when there is no guardian, it is also the same for other persons. The former applies generally to the four kinds, while the latter is restricted to the first category.