四分律行事鈔資持記 3.732

3.732

次科，初簡施主是非。僧護殘罪，尼防重夷。五下，次明比丘儀式。律論並據香片，故有斯過。今時多以香烟熏手，則男女坐立，準理俱通。

In the next subsection, it first distinguishes the rights and wrongs of donors. For a monk, it protects against a saṃghāvaśeṣa offense; for a nun, it guards against a grave pārājika. Below 'Five...', it next clarifies the etiquette for bhikṣus. Both the Vinaya and the treatises are based on incense chips, which is why there is this fault. Nowadays, incense smoke is mostly used to perfume the hands, so whether men or women are sitting or standing, according to principle, both are permissible.