Original text of the Sūtra on the Precepts for Upāsakas, Section Two: 若居士蒱博。以盗心转齿。胜他得五钱者。犯不可悔。若有居士以盗心偷舍利。犯中可悔。若以恭敬心而作是念。佛亦我师。清净心取者。无犯。若居士以盗心取经卷。犯不可悔。计直轻重。
Explanation: If a layman, while gambling, cheats by turning the gears of the gambling device with a thieving mind and wins more than five māṣakas from the opponent, he commits an unredeemable offense. If a layman steals relics with a thieving mind, he commits a moderately redeemable offense. If, out of a reverent mind, he has this thought: "The Buddha is also my teacher; I should also make offerings," and then takes the relics with a pure mind, he does not commit the offense of stealing. If a layman takes sūtra scrolls with a thieving mind, he commits an unredeemable offense; the severity of the offense is determined by the value of the scrolls.
Why is the offense for stealing relics judged more lightly? Because the relics belong to the Buddha, and the Buddha has no attachment to the relics and does not claim ownership of them; therefore the relics also belong to all the Buddha's disciples—everyone has a share. When one steals relics, one's own share is included among them. Moreover, the purpose of stealing relics is also to make offerings, not to use them for profit, so the offense is light. Why does stealing sūtra books constitute an unredeemable offense? Because printing sūtra books requires costs such as ink, paper, and labor; that is, sūtra books have a certain value, so stealing them constitutes an offense, and if it exceeds five māṣakas, the offense is unredeemable.
Original text: 夫盗田者。有二因缘。夺他田地。一者相言。二者作相。若居士为地故。言他得胜。若作异相。过分得地。直五钱者。犯不可悔。
Explanation: For stealing and encroaching on farmland, there are two causes and conditions that can bring about the encroachment on another's land: first, litigation—by filing a lawsuit and winning the case, the land becomes one's own; second, making markers—drawing boundary markers into the other party's land to achieve the illegal occupation of another's farmland. If a layman, in order to obtain more land, sues another and wins, he commits an unredeemable offense. Or if he makes boundary markers to occupy more land, and the portion occupied in excess is worth five māṣakas, he commits an unredeemable offense.
Original text: 有诸居士。应输估税而不输。至五钱者。犯不可悔。复有居士至关税处。语诸居士。汝为我过此物。与汝半税。为持过者。违税五钱。犯不可悔。居士若示人异道。使令失税。物直五钱。犯中可悔。
若税处有贼及恶兽或饥饿。故示异道。令免斯害。不犯。又有居士。与贼共谋。破诸村落得物。共分直五钱者。犯不可悔。
Explanation: Some laymen should pay taxes but do not; if the amount of evaded tax reaches five māṣakas, they commit an unredeemable offense. There are also laymen who, at the customs checkpoint where tariffs are paid, tell other laymen: "Smuggle this item through for me, and I will give you half the tax money." If one smuggles goods for another and evades taxes amounting to five māṣakas, one commits an unredeemable offense.
If a layman points out a side road to someone—not the road leading to the customs checkpoint—so that the person has no way to pay the tax, and the evaded tax on goods is worth five māṣakas, he commits a moderately redeemable offense. If he knows there are bandits and vicious beasts at the checkpoint, and the vicious beasts may be hungry, and therefore deliberately points out another road so that the layman can avoid harm, then he does not commit an offense. There are also laymen who conspire with bandits to plunder villages and obtain goods; if the loot they divide together reaches five māṣakas, they commit an unredeemable offense.
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