四分律行事鈔資持記 2.307

2.307

The next text: first, the Mātṛkā-śāstra concludes a violation, which contradicts the above; below, it cites the Mahāvibhāṣā to resolve it; since it is for resale, it is clearly not making offerings with a pure mind, and hence constitutes a violation. From "If..." onward, it clarifies that the rest may be resold to revert to the Buddha's use.