四分律行事鈔資持記 3.259

3.259

第三田土等，標中。即攝十三章中前四也。（共前十二。）畜生、人民，即是第九一章，離為二科。（對律十三章足。）皮革出十三輕物。四藥出第二屬伽藍物。

In the heading of the third [section], 'Fields, Lands, etc.': this subsumes the first four among the thirteen chapters. (Together with the preceding, there are twelve.) Animals and human beings constitute the single ninth chapter, divided into two headings. (Relative to the Vinaya's thirteen chapters, this completes them.) Leather and hide appear in the thirteen light items. The four medicines appear in the second, 'items belonging to the saṃghārāma.'