四分律行事鈔資持記 3.1140

3.1140

《五分》。初入僧棄者，即屬僧物，不棄由僧。五敷：一蠶綿，二黑毛，三白毛，四減六年，五不揲坐具。三入俗僧者，先捨與僧，僧與俗故。餘同者，四乞鉢入厨，五諸衣還主，同《四分》也。

The Mahīśāsaka: first, entering the saṃgha to be discarded means it belongs to the saṃgha's property, and not discarding it depends on the saṃgha. The five coverings: first, silk floss; second, black wool; third, white wool; fourth, less than six years; fifth, not patching a sitting mat. Three enter the laypeople and the saṃgha: first relinquished to the saṃgha, because the saṃgha gives them to laypeople. The remaining being the same: fourth, begging bowls entering the kitchen, and fifth, robes returned to the owner, are the same as the Dharmaguptaka.