[234] When one, out of disrespect, sits on the ground and teaches the Dhamma to a person seated on a seat, there is an offense of wrong-doing (dukkaṭa) … There is one laying down of the rule (paññatti), one supplementary laying down (anupaññatti). Of the six origins of offenses (āpattisamuṭṭhāna), it arises through one origin: it arises from speech and from mind, not from body.
English translation from the Pali (Siam Raṭṭha edition) — under review, not for citation.