Original text from Section 2 of the Sutra on the Five Precepts for Lay Disciples: If a lay disciple gambles and, with a thieving mind, manipulates the dice/gears, winning more than five masha from the opponent, he commits an unpardonable offense. If a lay disciple steals relics with a thieving mind, he commits a medium-pardonable offense. If he acts with a reverent mind, thinking, "The Buddha is also my teacher," and takes them with a pure mind, there is no offense. If a lay disciple takes scriptures with a thieving mind, he commits an unpardonable offense, the severity of which is determined by the value of the scriptures.
Explanation: If a lay disciple cheats by manipulating the gambling gears with a thieving mind during gambling and wins over five masha from the opponent, he commits an unpardonable offense. If a lay disciple steals relics with a thieving mind, he commits a medium-pardonable offense. If it is done with a reverent mind, giving rise to the thought: "The Buddha is also my teacher, and I should make offerings," and then takes the relics with a pure mind, it is not an offense of theft. If a lay disciple takes scriptures with a thieving mind, he commits an unpardonable offense, and the severity of the theft offense is judged based on the value of the scriptures.
Why is the penalty lighter for stealing relics? Because relics belong to the Buddha, and the Buddha has no attachment to them, claiming no ownership. Thus, the relics also belong to all Buddhist disciples; everyone has a share. When stealing relics, the stolen item includes one's own portion. Furthermore, the purpose of stealing relics is for making offerings, not for profiteering, hence the lighter penalty. Why is stealing scriptures an unpardonable offense? Because printing scriptures requires costs such as ink, paper, and labor, meaning scriptures possess inherent value. Stealing them constitutes an offense, and if the value exceeds five masha, the offense becomes unpardonable.
Original text: Regarding theft of farmland, there are two causes by which one seizes another's land: first, through litigation; second, by altering boundary markers. If a lay disciple, for the sake of land, wins a lawsuit against another, or if he alters boundary markers to excessively acquire land, and the value of the excess land amounts to five masha, he commits an unpardonable offense.
Explanation: Regarding theft and encroachment of farmland, there are two causes that can lead to seizing another's land: first, litigation – winning a lawsuit results in the land becoming one's own; second, altering boundary markers – moving markers into another's field to illegally occupy their land. If a lay disciple, to acquire more land, sues another and wins, he commits an unpardonable offense. Or, if he alters boundary markers to occupy excess land, and the value of the excess amounts to five masha, he commits an unpardonable offense.
Original text: If there are lay disciples who ought to pay taxes but fail to do so, and the amount reaches five masha, they commit an unpardonable offense. Furthermore, if a lay disciple at a customs tax station says to other lay disciples, "Smuggle this item across for me, and I will give you half the tax," and the smuggler evades tax amounting to five masha, he commits an unpardonable offense.If a lay disciple shows someone a different route, causing them to evade tax, and the value of the goods is five masha, he commits a medium-pardonable offense.
If there are bandits, fierce beasts, or famine at the tax station, and he therefore shows a different route to help avoid these dangers, it is not an offense. Also, if a lay disciple conspires with bandits to raid villages, obtains goods, and his share amounts to five masha, he commits an unpardonable offense.
Explanation: Some lay disciples who ought to pay taxes fail to do so; if the evaded tax reaches five masha, they commit an unpardonable offense. Also, a lay disciple at a customs tax checkpoint tells another lay disciple: "Smuggle this item across for me, and I'll give you half the tax money." If someone smuggles the goods, evading tax amounting to five masha, he commits an unpardonable offense.
If a lay disciple directs someone onto a detour, not the road leading to the tax checkpoint, causing them to be unable to pay tax, and the evaded tax value reaches five masha, he commits a medium-pardonable offense. If he knows there are bandits, fierce beasts (which may be hungry) at the tax checkpoint, and therefore deliberately directs the person onto a different route to help them avoid harm, it is not an offense. Also, if a lay disciple conspires with bandits to raid villages and plunder goods, and his share of the loot amounts to five masha, he commits an unpardonable offense.
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