四分律行事鈔資持記 2.882

2.882

三中，初迴僧物。作吉悔者，由非入己，故不成墮；又即還僧，復非成重。乃下，迴別人物。準下蓋決。越次即同迴別。

In the third: first, diverting property of the Saṃgha. Making a confession of a duṣkṛta is because it does not enter one's own possession, hence it does not constitute a pāyattika; moreover, it is returned directly to the Saṃgha, so again it does not constitute a grave offense. 'Even' downwards refers to diverting another person's property. Based on what is below, this is firmly resolved. Skipping turns is the same as diverting to another.