四分律行事鈔資持記 2.967

2.967

不犯中，初開作法。若下，明作務九相。疏云：《四分》反甎曳材不犯；《僧祇》犯者，俱有心也。（前云曳木驅牛馬等。）然律開文緩而義急，故一切通開不故掘也。（疏文）是則《僧祇》無心亦開，《四分》故意亦犯。（凡與上文相違，並宜此斷。）

In the section on non-offenses, it first allows the procedure. From "If..." downward, it explains the nine aspects of performing work. The Commentary states: in the Dharmaguptaka-vinaya, turning bricks and dragging timber are not offenses; that the Mahāsāṃghika-vinaya treats them as offenses is because in both cases there is intention. (Earlier it spoke of dragging timber, driving oxen and horses, etc.) However, the vinaya's exceptions are lenient in text but strict in principle, and therefore all cases universally grant an exception when one does not intentionally dig. (This is from the Commentary text.) Thus, in the Mahāsāṃghika-vinaya, having no intention also constitutes an exception, and in the Dharmaguptaka-vinaya, intentionality also constitutes an offense. (Whenever there is a contradiction with the text above, it should all be resolved by this standard.)