四分律行事鈔資持記 3.188

3.188

亡物，敘意中，初科，上二句示財物。利，宜也。然下，敘人根，初明上士慕道。濟遠謂越二死海；濟，度也。經勞，謂歷於苦事。涉樂，謂趣於無為。俗譽，即世間名聞。蕭然，即脫離之貌。上四句敘其志，下二句明其行。次明下士希利；融，通也。然下，明相濟。《論語》云：君子上達（達仁義也），小人下達（達財利也）；今借彼語，用目二機。謂上士雖輕於利，當行法以利人，故云濟器；下根雖重於財，當依法而稟行，故云隨懷。然上士不可以輕利而棄法，下流不可以重財而任情，故云俱須等。通謂流通。一道淨行，即分衣法；三世同遵，故云一道；離塵遣著，故曰淨行。

Regarding deceased property, in recounting the intention: in the first section, the upper two sentences show material property. "Li" means suitability. "However below" recounts human capacities, first explaining superior persons aspiring to the Way. "Crossing far" means crossing the ocean of the two kinds of death; ji means to cross over. "Experiencing labor" means going through painful affairs. "Entering bliss" means heading toward the unconditioned. "Mundane praise" refers to worldly fame. "Loftily detached" describes the appearance of disengagement. The upper four sentences recount their aspiration; the lower two sentences clarify their practice. Next, it clarifies that inferior persons hope for gain; rong means to flow through. "However below" clarifies their mutual assistance. The Analects says: "The noble person reaches upward (reaches humaneness and righteousness), while the petty person reaches downward (reaches wealth and gain)"; here those words are borrowed to designate the two capacities. This means that although a superior person treats gain lightly, they should practice the Dharma to benefit others, hence called "a vessel of assistance"; although an inferior capacity regards wealth heavily, they should receive and practice according to the Dharma, hence called "following their feelings." However, the superior person must not discard the Dharma because of treating gain lightly, nor may the inferior sort indulge their desires because of regarding wealth heavily; hence it says "both must..." and so forth. "Circulating" means propagation. The "pure practice of the one path" refers to the method of dividing robes; because the three periods of time follow it together, it is called "one path"; because it abandons defilement and dispels attachment, it is called "pure practice."