釋氏要覽 2.123

2.123

十誦云。比丘過關邏（字羅之去聲成屬）應稅不稅若為賈客過稅物或示人異道斷官稅錢直五文者犯波逸提（言異道即偷稅私挫也）。

The Daśādhyāya-vinaya says: 'If a monk passes through a checkpoint (the character luo is falling tone, meaning a barrier post) where taxes are due and does not pay tax, or if he conveys taxable goods for a merchant, or directs someone to an alternate path to evade official tax money worth five coins, he commits a pāyattika.' (Speaking of an alternate path refers to illicit shortcuts to evade tax.)