四分律比丘含注戒本 2.217

2.217

比丘尼等吉羅。不犯者，與親里尼衣，共相貿易，若與塔、與佛、與僧，無犯。

For bhikṣuṇīs and others, it is a duṣkṛta. Non-offences: giving a robe to a related bhikṣuṇī; mutually exchanging; or if given to a stūpa, to the Buddha, or to the Saṃgha, there is no offence.