四分律行事鈔資持記 2.781

2.781

次開受中，《僧祇》開別，必約奉戒。王即瓶沙王。《十誦》開僧。因瓶沙王往彼，見大迦葉踏泥修房，王問何以自作？答：誰當為我作。王言我當與人，後捕得五百群賊。王問能供給諸比丘，當放汝命，乃至給田宅等；去竹園不遠，立淨人聚落。下引十施，無非生他惡業，尚不免過，豈得有福。今文正取第一，餘皆連引。前九自作，後一教他，通上九種。

Next, under exceptions for receiving: in the Mahāsāṃghika-vinaya, the exception for an individual must strictly be conditional upon keeping the precepts. The king is King Bimbisāra. The Daśādhyāya-vinaya grants an exception for the Saṃgha: it was because King Bimbisāra went there and saw Mahākāśyapa treading mud to repair a room; the king asked why he did it himself, and he replied, "Who will do it for me?" The king said, "I will give you people." Later, having captured a band of five hundred thieves, the king asked them, "If you can provide service to the bhikṣus, I will spare your lives," extending to giving fields and houses, etc.; not far from the Bamboo Grove, a village of pure attendants was established. Below, citing the ten donations, none of them fails to generate evil karma in others; since they do not avoid fault, how could there be merit? The present text directly takes the first, while the others are cited consecutively. The first nine are done by oneself, and the tenth is instructing others, which applies to all nine above.