四分律行事鈔資持記 3.875

3.875

第二送終，敘意中，初示道俗異儀。厚葬，謂多費財也。若下，次明奢儉取中。

Second, 'Sending Off at the End': In recounting the intention, first it demonstrates the differing rites between the monastic and the secular. 'Lavish burial' means spending a great deal of wealth. 'If...' below next clarifies striking the middle ground between extravagance and frugality.