四分律行事鈔資持記 3.211

3.211

成否中，正顯為二，初明成相。若下，次敘不成相，上以義判。下出所以。生存屬己，死後屬僧。更有主者，即五德也。

In 'validity and invalidity', directly revealing has two parts: first is explaining the marks of validity. 'If...' next relates the marks of invalidity. Above, it is determined by principle; below, it sets forth the reason. While alive it belongs to oneself; after death it belongs to the saṃgha. 'There being another master' refers to the five virtues.