四分律比丘含注戒本 1.460

1.460

自作、教他，成者俱犯；不成者，吉羅。為他作，成者吉羅。尼突吉羅。不犯者，若得已成者，斧斬和泥以塗埵也。

[If] he makes it himself or instructs another [to make it], once it is completed both incur the full offense; if it is not completed, a duṣkṛta. If he makes it for another, once completed it is a duṣkṛta. A bhikṣuṇī incurs a duṣkṛta. As for non-offenses: if he obtains one that is already completed, it is to be chopped up with an axe, mixed with clay, and used to plaster a wall or altar.