釋氏要覽 2.316

2.316

大毘婆沙論問云。若盜佛塔物。於誰處得根本業道。答於國王施主及守護人天處結罪。有說。於佛邊結罪此物為佛攝受故。若盜亡僧物者。若已作羯磨。於羯磨眾處得。若夫作羯磨者。普於一切善說法眾處。得根本業道。

The Abhidharma-mahāvibhāṣā-śāstra asks: 'If one steals things belonging to a Buddha's stūpa, against whom does one incur the fundamental course of karma?' It answers: 'Guilt is incurred against the king, the donor, and the guardian humans and devas.' Some say: 'Guilt is incurred against the Buddha, because this property was received by the Buddha.' If one steals property of a deceased monk, if the karman has already been performed, it is incurred against the assembly that performed the karman; if the karman has not been performed, one incurs the fundamental course of karma generally against the entire assembly of those who correctly expound the Dharma.