四分律行事鈔資持記 2.425

2.425

第四明物體中，初文。五錢，即錢體也。直五錢物，準錢法也。所以限五者，以彼王法，滿五至死；佛隨王法，盜滿制重。

Under the fourth, clarifying the substance of the goods, the first passage. "Five coins" refers to the substance of the coins themselves. "Goods worth five coins" is based on the standard of the coins. The reason it is limited to five is that under that king's law, reaching five incurred death; the Buddha followed the king's law, formulating the grave [prohibition] for stealing up to [that amount].