四分律行事鈔資持記 3.172

3.172

死人衣中，初制不取未壞。《善見》皮未斷令俗取者，顯知皮斷方聽自取。十下，示四種糞掃。

Regarding robes of a corpse, it first prohibits taking those that are not yet decayed. The Samantapāsādikā says that if the skin has not severed, one has a layperson take it, which shows that only when one knows the skin has severed is one permitted to take it oneself. "Ten below" indicates the four kinds of dust-heap rags.