俱舍論記 16.121

16.121

「若有盜取至餘例應思」者，亡苾芻物名迴轉物，可令迴轉屬餘苾芻，故名迴轉。

"If someone steals […] the rest should be considered by analogy": the property of a deceased bhikṣu is called transferable property, because it can be made to transfer to other bhikṣus; hence it is called transferable.