四分律行事鈔資持記 3.115

3.115

聽門中。前之六物，通被三根。此門四科，初對中下。次局上根，若據四依，名為本制；望非定約，用舍由人，故歸聽攝。受施分物，通三可知。

Under the chapter on 'Permissions': the preceding six items generally apply to the three faculties. This chapter has four sections: the first addresses the medium and lower faculties. The next is restricted to superior faculties: according to the four dependencies, they are called original prohibitions; viewing them as not definitely binding, their use or abandonment depends on the person, hence they are subsumed under permissions. Receiving offerings and distributing goods generally apply to all three, which is understandable.