四分律行事鈔資持記 3.131

3.131

次明貴物，初示開畜。貴價衣，即同比丘三衣；西土國王，此方古者王臣，亦多著之。𣰽毹即毛褥也。若下，制踐踏。恐損壞故，誡奢逸故。注文決上得坐。以《五分》制犯，故知寺內不開；即下云：唯白衣舍無餘床褥，可坐是也。

Next, explaining valuable articles: first [the text] shows the exception for keeping them. A 'costly garment' is equivalent to a bhikṣu's three robes; kings in the Western regions and ancient kings and ministers in this land also wore them often. A *tapis* is a woolen rug. 'If...' and below prohibits trampling upon it, out of fear of damaging it and as an admonition against luxury. The note resolves the permission to sit on it above: because the *Mahīśāsaka-vinaya* proscribes it as an offense, we know it is not permitted within a monastery; that is what is meant below by saying, 'only in a householder's home where there are no other couches or mats may one sit.'