四分律行事鈔資持記 2.435

2.435

第五句。減五得重，過五犯輕。前引《四分》。兩釋，並約人多物少，故不滿五；通望彼物，齊入重刑。後引《十誦》。通望彼眾，無滿五義。指下亡物，謂未作法時；十方常住，亦類此說。

The fifth phrase: less than five incurs a grave offense; exceeding five incurs a light offense. The Dharmaguptaka-vinaya cited earlier gives two explanations, both based on many people and few goods, so that it does not reach five [per person]; looking at the goods as a whole, they all incur the grave penalty. The Daśādhyāya-vinaya cited later takes the view that with respect to that Saṃgha, there is no sense of reaching five. Referring below to the property of the deceased, this refers to before the legal procedure is performed; the permanent property of the ten directions is also spoken of in this manner.