四分律行事鈔資持記 2.342

2.342

當分互，釋中，初列三寶。《大品》，即《般若經》。皆下，斷犯。理可通者，釋迦彌陀，並是果人；《般若》、《涅槃》，皆出正錄；房舍車乘，並常住常住故；違施心者，乖本願也。文中不出罪名；準下《善見》，迴供彼像；《十誦》，盜與餘寺，皆犯吉羅。律下，引證，初引迴僧物戒。準律，犯吉。及下，引尼律。尼在露地說戒，居士施錢造堂；彼云：說戒隨處並得，今可迴作五衣；施主知已，譏嫌；佛制尼提，僧吉。二文並證違施心犯。

Under the explanation of 'mutual [transfer] within proper divisions', it first lists the Triratna. The 'Mahāprajñāpāramitā' is the Prajñāpāramitā Sūtra. From 'all' onward, it determines offenses. 'In principle they may be interchangeable' means that Śākyamuni and Amitābha are both beings of fruition; Prajñā and Nirvāṇa both stem from canonical catalogs; and rooms, buildings, carts, and mounts are all permanent-permanent property. 'Violating the donor's intention' means departing from the original wish. The text does not name the specific offense; based on the Samantapāsādikā below, transferring to offer to that other image, and the Daśādhyāya-vinaya, stealing and giving to another monastery, both incur a duṣkṛta. From 'the Vinaya' onward, it cites proof: first, citing the precept against diverting Saṅgha property. According to the Vinaya, it is a duṣkṛta. From 'and' onward, it cites the nuns' Vinaya: When the nuns were reciting the precepts in the open air, a lay devotee gave money to build a hall; they said, 'Reciting the precepts can be done anywhere; now this can be redirected to make the five robes.' The donor learned of this and criticized them; the Buddha instituted a pāyattika for nuns and a duṣkṛta for monks. Both texts prove that violating the donor's intention constitutes an offense.