Section Two of the Upāsaka Śīla Sūtra Original Text:
If a lay devotee gambles and, with a thieving mind, manipulates the dice (or gambling mechanism) and wins more than five qian from the opponent, he commits an unpardonable offense. If a lay devotee steals a śarīra (relic) with a thieving mind, he commits a moderately pardonable offense. If, with a reverent mind, he thinks: "The Buddha is also my teacher, [and] I should make offerings [to it]," and then takes it with a pure mind, there is no offense of theft. If a lay devotee takes a scripture scroll with a thieving mind, he commits an unpardonable offense, [and the severity] is calculated based on the value [of the scroll].
Explanation: If a lay devotee, while gambling, cheats by manipulating the dice (or gambling mechanism) with a thieving mind and wins more than five qian from the opponent, he commits an unpardonable offense. If a lay devotee steals a śarīra with a thieving mind, he commits a moderately pardonable offense. If it is done with a reverent mind, thinking: "The Buddha is also my teacher, I should make offerings [to it]," and then takes the śarīra with a pure mind, there is no offense of theft. If a lay devotee takes a scripture scroll with a thieving mind, he commits an unpardonable offense, and the severity of the theft offense is determined by the value of the scroll.
Why is the punishment for stealing a śarīra lighter? Because the śarīra belongs to the Buddha, and the Buddha has no attachment to it or claim of ownership. Therefore, the śarīra also belongs to all Buddhist disciples; everyone has a share. When stealing a śarīra, it contains one's own portion within it. Moreover, the purpose of stealing the śarīra is also for making offerings, not for profiting from it, hence the offense is lighter. Why is stealing a scripture an unpardonable offense? Because printing scriptures requires costs such as ink, paper, and labor; that is, the scripture has inherent value. Stealing it constitutes an offense, and if the value exceeds five qian, the offense becomes unpardonable.
Original Text:
Regarding stealing land, there are two causes [by which] one seizes another's land: 1) litigation, 2) marking boundaries. If a lay devotee, for the sake of land, wins a lawsuit against another [and takes their land], or if he marks boundaries [to] excessively take land worth five qian, he commits an unpardonable offense.
Explanation: For those who steal or encroach upon land, there are two causes that can lead to seizing another's land: 1) litigation – by taking the matter to court and winning the lawsuit, the land becomes one's own; 2) marking boundaries – moving the boundary markers into the other's land to achieve the illegal possession of their land. If a lay devotee, in order to obtain more land, sues another and wins, he commits an unpardonable offense. Or, if he marks boundaries and excessively occupies land, and the value of the excess portion is five qian, he commits an unpardonable offense.
Original Text:
There are lay devotees who should pay assessed taxes but fail to pay. If [the amount] reaches five qian, they commit an unpardonable offense. Furthermore, there are lay devotees who, arriving at a customs checkpoint, say to other lay devotees: "Smuggle this item across for me, and I will give you half the tax." If the one who carries it across evades tax worth five qian, he commits an unpardonable offense.
If a lay devotee shows someone a different route, causing them to evade tax, and the value of the goods is five qian, he commits a moderately pardonable offense.
If at the tax station there are bandits, ferocious beasts, or [threat of] starvation, and therefore he shows a different route to avoid such harm, there is no offense. Furthermore, there are lay devotees who conspire with bandits to raid villages, obtain goods, and share the spoils. If [their share] is worth five qian, they commit an unpardonable offense.
Explanation: Some lay devotees should pay taxes but fail to pay. If the evaded tax reaches five qian, they commit an unpardonable offense. Other lay devotees, arriving at a customs checkpoint for paying transit taxes, tell other lay devotees: "Smuggle this item across for me, and I will give you half the tax." If the one who smuggles the item evades tax worth five qian, he commits an unpardonable offense.
If a lay devotee directs someone onto a different route, not the one leading to the tax checkpoint, causing them to be unable to pay tax, and the evaded tax value is five qian, he commits a moderately pardonable offense. If he knows there are bandits, ferocious beasts (which may be hungry), at the tax checkpoint, and therefore deliberately directs them onto a different route to help that lay devotee avoid harm, then there is no offense. Furthermore, if a lay devotee conspires with bandits to raid villages and plunder the populace to obtain goods, and their share of the spoils reaches five qian, they commit an unpardonable offense.
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