四分律行事鈔資持記 3.174

3.174

檀越施，釋名義中，初釋時施。則有二局。一月五月，謂時局也；前安居人，謂人局也。非時，反上。時通一年內，人不約安居。準此互論，則時中有非時，即一月五月，不為安居施；非時中有時，如急施是也。

Regarding gifts from dānapatis, in explaining names and meanings, it first explains timely gifts. These have two restrictions: one month or five months refers to the restriction of time; those who previously observed the rains retreat refers to the restriction of persons. Non-timely is the opposite of the above: the time extends throughout one full year, and the persons are not restricted to the rains retreat. Based on discussing them mutually according to this: within the timely there is the non-timely, namely, in the one month or five months, gifts not given for the rains retreat; within the non-timely there is the timely, as in urgent gifts.