四分律行事鈔資持記 3.171

3.171

次科，初示非。佛下，顯過。佛制即指上科。癡取犯盜者，似約無守護，望非人結蘭。必知相惱者，謂知有主管，故盜犯重。神主即今守廟者。

In the next section, it first shows the error. "The Buddha below" reveals the transgression. The Buddha's prohibition points to the section above. Taking foolishly and committing theft seems to be based on there being no guard, constituting a thullaccaya with respect to non-humans. Knowing that it causes affliction means knowing that there is a supervisor, so the theft constitutes a grave offense. The "shrine master" is what is now called the temple guardian.