四分律行事鈔資持記 2.820

2.820

次廣明中，初科，前明業重。甚於屠者，以心普故。此販賣下，次明施物營福不開用者，物體穢故。初示制約。所以下，徵制意。若販下，三結犯相。罪重結者，物唯一捨，罪則合懺。

Next, in the detailed explanation, the first section first explains the gravity of the karma: it is worse than a butcher's because the intention is universal. From 'This commercial trading' down, next it explains that donated goods used for generating merit are not permitted to be used, because the substance of the goods is defiled. First, it shows the restriction. From 'Why' down, it inquires into the intention of the prohibition. From 'If commercial trading' down, third, it concludes the marks of violation: the offenses are determined severely; while the property is forfeited only once, the offenses must be confessed together.