四分律行事鈔資持記 3.284

3.284

第九集財中。不勝舉謂重大者，不必現前。須歷帳者，無論大小現不現物，皆須錄示；至僧集時，先令維那打槌披讀。

In the ninth, 'Assembling property': 'Cannot bear to lift' refers to heavy and large items, which need not be brought before the assembly. 'Must go through the ledger' means that regardless of whether items are large or small, present or not present, all must be recorded and shown; when the saṃgha gathers, first have the karmadāna strike the mallet and unroll it to read aloud.