尼羯磨 2.130

2.130

不還物法（於僧中捨竟，不還者，突吉羅。若作淨施、若遣與人、若持作三衣、若作波利迦羅衣、若故壞、若燒、若作非衣、若數數著，盡突吉羅。）

Procedure for not returning the item (Having forfeited it in the saṃgha, if it is not returned, it is a duṣkṛta. If one performs a pure gift [vikalpana], or sends it to give to someone, or takes it to make the three robes, or makes a parikāra-robe, or intentionally damages it, or burns it, or makes non-robe items out of it, or wears it repeatedly—all are duṣkṛtas.)