四分律行事鈔資持記 2.340

2.340

《善見》。伏藏應在三寶地中，還歸三寶用，故無罪；反明自入取離成盜。若非三寶地；如人物中，無我所心，無守護，望主成犯。

The Samantapāsādikā [states]: Hidden treasure found on Triratna land should return to the use of the Triratna, hence there is no offense. Conversely, it is clear that taking it for oneself and moving it constitutes theft. If it is not on Triratna land, as in the case of property belonging to ordinary people, without the thought of 'mine' and without guardianship, an offense is incurred with respect to the owner.