四分律行事鈔資持記 2.990

2.990

十四。（佛在舍衛，長者請僧；十七群取僧坐具露敷往食不收，風塵虫鳥壞污，因制。）《多論》。三義故制：一須掌護，使資身行道，得安樂故；二同心愛惜，長彼信敬故；三令受用，福反資施主，善根成就故。

Fourteen. (The Buddha was in Śrāvastī; a householder invited the sangha; the group of seventeen took the sangha's sitting mats, spread them out in the open, went to eat, and did not collect them, so that wind, dust, insects, and birds damaged and soiled them; it was instituted on this account.) The Sarvāstivāda Vinaya Vibhāṣā [states]: It was instituted for three reasons: first, they must be managed and preserved so as to support the body and practice the Path, obtaining peace and comfort; second, cherishing them with a unified mind increases their faith and reverence; third, causing them to be used allows the merit to rebound and assist the donors, bringing about the fulfillment of wholesome roots.