四分律行事鈔資持記 2.345

2.345

三中。言元通者，如人施財，擬造下殿，不定在佛；師即是佛，徒即菩薩弟子之類。牛馬等物，並非佛家所宜，故不通也。非義人者，除神王部從，餘不合者，皆名非義。五下，引證。初制罪者，謂別用也。除供養者，開元通也；引此，決上所宜用者，亦得作之。彼又問：佛物得作天人世人畜生像否？答：佛邊得作。

In the third [section], 'originally universal' means, for example, when a person donates wealth intended for building a lower hall without specifying the Buddha; the teacher is the Buddha, and the disciples are the bodhisattvas and śrāvakas. Animals such as oxen and horses are not suitable for the Buddha's household, so they are not interchangeable. 'Persons contrary to propriety' refers to all unsuitable figures other than spirit kings and retinues. From 'five' onward, it cites proof. First, instituting an offense refers to separate [diverted] use. 'Except for offerings' allows for original universal use; citing this confirms that what was designated as suitable above may also be made. It further asks: 'Can Buddha property be used to make images of devas, humans, ordinary people, or animals?' The answer states: 'Beside the Buddha, they may be made.'