四分律行事鈔資持記 3.309

3.309

三中，初明五眾取法。必約執捉作意以為得限。縱下，次明俗人不還。盜僧成就，即彼俗人已成盜業故。若彼俗士從勸還僧，即同得施，故注示之。

In the third: first, it clarifies the method of taking by the five assemblies. It must be determined by the limit of holding in hand and forming the mental intention. From 'Even if' onward, it next clarifies the layperson not returning them. Stealing from the Saṃgha being accomplished means that layperson has already accomplished the karma of theft. If that layperson follows persuasion and returns them to the Saṃgha, it is identical to obtaining donations, hence the note shows it.