四分律行事鈔資持記 3.214

3.214

負債，義求中，初科，前明互負。有下，示還法，初通示對互。負重還重，負輕還輕，故云相當。重輕互還，名為交絡。以下，別釋互還。竝收入者，謂判歸二僧故。依本者，推本所負故；負輕還重，則以重歸輕；負重還輕，則以輕歸重，對文可了。輕物十方共分，名共僧法；此入常住，故云不同。

In 'debts, investigation through principle', the first section: the first explains mutual owing. 'There are...' shows the method of repayment: first generally shows mutual correspondence. Owing heavy and repaying heavy, owing light and repaying light, hence it says 'mutually equivalent'. Mutually repaying between heavy and light is called 'intertwining'. 'By means of...' separately explains mutual repayment. 'Collecting together' means deciding that they belong to the two saṃghas. 'According to the origin' means tracing back what was originally owed; owing light and repaying heavy, one takes the heavy and assigns it to the light; owing heavy and repaying light, one takes the light and assigns it to the heavy, which can be understood by comparing the text. Light items are shared by the [monks of the] ten directions, called the shared saṃgha rule; these enter the permanent property, hence it says 'not the same'.