四分律行事鈔資持記 2.782

2.782

第五中，初文，前引二律僧別俱制。《僧祇》護命暫開，意在後放。次引《善見》開受。施意別故。五味者，乳、酪、生酥、熟酥、醍醐。文別舉牛，餘畜例準；但令可作餘施者亦開。

Regarding the fifth [item]: in the first passage, earlier two Vinayas were cited prohibiting it for both the Saṃgha and individuals. The Mahāsāṃghika-vinaya temporarily allows an exception to protect life, with the intention of releasing them later. Next, the Sudarśanavibhāṣā is cited granting an exception to receive them, because the donor's intention is distinct. The "five flavors" are milk, curd, fresh butter, clarified butter, and ghee. The text specifically mentions cows, and other livestock follow this by analogy; as long as they can be used for other offerings, exceptions are also granted.