四分律行事鈔資持記 3.805

3.805

第二辨生緣中，初引緣。佛下，立制。親擔父母者，即執勞奉事。珍奇衣服，即供給所須。右父左母者，順陰陽也，或可彼方偏尊母故。（有云：西土以東為尊，左北右南，北是陰故；然人行所向不定，未必如此。）須臾恩者，懷抱長養，至於長大，經涉多時；百年勤苦，不報須臾，況多時乎！以道供俗，本是污家；唯許二親，故云聽也。得重罪者，違制，吉羅，業道重故。（有云：逆蘭，詳之。）

In the second [section], "Distinguishing the Causes for Giving Rise [to the Precept]," first the circumstances are cited. From "The Buddha..." downward, the prohibition is established. "Carrying one's parents oneself" refers to undertaking physical toil to serve them. "Precious, rare clothing" refers to supplying what they need. "The father on the right and the mother on the left" conforms to yin and yang, or perhaps because that region especially honors mothers. (Some say: "In the Western Lands, the east is honored; the left is north and the right is south, and the north is yin." However, the direction a person walks varies, so it is not necessarily like this.) As for "the kindness of a brief moment": carrying in the bosom and nurturing until growing up passes through much time; a hundred years of toilsome labor does not repay [even] a brief moment, how much less does it repay much time! Using what belongs to the Way to provide for secular people is fundamentally corrupting families; it is permitted only for one's two parents, and therefore it says "it is allowed." "Receives a grave offense" means that because one violates the prohibition, it is a duṣkṛta, as the path of karma is grave. (Some say: "It is a thullaccaya; this should be examined carefully.")