梵網經菩薩戒本疏 6.16

6.16

Fifth, regarding the lack of conditions: lacking the first condition is a grave preparatory offense; lacking either of the latter two is a light preparatory offense. Here, on the part of being a leader who fails to protect, one incurs a light defilement offense; with respect to the loss of property and goods, in all cases one commits a pārājika offense. Therefore, if administrators and managers inappropriately expend the property of the Three Jewels, they violate two precepts.