四分律行事鈔資持記 3.265

3.265

二中。平謂頭平，斜即頭尖。且望乖道，故判入重。準儀文云：平尖二靴，律無正判；若準天竺，覆羅形如皮靴，面前決開，行則左右掩繫，必平尖二靴；似此相從，竝準入輕。（以覆羅革屣，竝教聽著故。）餘入輕者，儀云：餘有短𩍓高頭，類例亦宜從履屨同斷（履屨竝從輕故）。又云：依《僧祇、五分》斷，革屣及囊入分。（前靴采帛為者，與此不同。）

In the second part: 'Flat' means flat-toed; 'oblique' means pointed-toed. Looking for now at their deviation from the monastic way, they are therefore ruled as entering the heavy [category]. According to the text of the Ritual: 'Regarding the two boots, flat and pointed, the Vinaya has no direct ruling; but following India, the pulā (覆羅) has the shape of a leather boot, split open in the front, and when walking it is bound across left and right; if flat and pointed boots resemble this and follow its type, they are both judged as entering the light category. (Because pulā and leather sandals are both permitted to be worn in the teaching.)' As for the rest entering the light category, the Ritual says: 'As for the rest with short shafts and raised toes, their category should likewise be judged the same as shoes and slippers (because shoes and slippers all follow the light category).' It also says: 'Judged according to the Mahāsāṃghika and Mahīśāsaka Vinayas, leather sandals and bags are entered into the distribution.' (The earlier boots made of colored silk are not the same as this.)