四分律行事鈔資持記 2.371

2.371

釋中，初文。且約塔僧，法物亦爾。券即契書。讀疏者，歷帳告僧。違結罪者，一違此教，理須得吉；一不還三寶，隨物結犯。

In the explanation: the first passage. For now it concerns the stupa and the Saṃgha; Dharma property is also like this. A voucher is a written contract. "Reading the register" means going through the accounts and announcing to the Saṃgha. Regarding "violating incurs an offense": first, violating this instruction inherently incurs a duṣkṛta; second, failing to repay the Three Jewels establishes an offense according to the property.