四分律行事鈔資持記 3.666

3.666

第二次禮中，初通示。五眾下略及塔字。相禮者，若五眾相對，則四位尊卑；二眾沙彌，同一位故；若五眾各論，自分大小；當眾同臘，則須對禮。如來及塔，五眾齊敬；一向是尊，故云通禮。塔即墳塚。初下，別列。

Second, under bowing in turn: first, it generally indicates it. Below "the five assemblies," the character for 'stūpa' is omitted. "Mutual bowing": if the five assemblies face one another, there are four ranks of superior and inferior, because the two assemblies of śrāmaṇeras share a single rank; if each of the five assemblies is considered individually, junior and senior are naturally distinguished; when members of the same assembly have the same rains-retreats, they must bow mutually. As for the Tathāgata and the stūpa, the five assemblies revere them equally; they are unconditionally venerated, hence it says "general bowing." Stūpa means a mound-tomb. From "First..." downward, they are listed separately.