四分律比丘含注戒本 1.466

1.466

自作、教他、為他，犯相並如前戒。尼突吉羅。不犯者：若得已成者；若割裁壞；若細薄疊作兩重；若小坐具；若作褥；若作㡌；作袾；作攝熱巾；或作裹革屣巾——一切不犯。

Making it himself, instructing another, or making it for another—the details of the offense are all as in the preceding precept. A bhikṣuṇī incurs a duṣkṛta. Non-offenses: if he obtains one that is already completed; if he cuts and ruins it; if it is thin and folded in two layers; if it is a small sitting-mat; if he makes a mattress; if he makes a hat; makes a headband; makes a sweat-absorbing cloth; or makes a cloth for wrapping leather sandals—in all such cases there is no offense.