Kosiyavagga

Vinayapiṭaka · Parivāra · Vol. 8 · Section 272

[272] Having a felt rug (santhata) made of pure black sheep's wool, one incurs two offenses (āpatti): in the act of having it made, an offense of wrong-doing (dukkaṭa); when it has been made, an offense entailing expiation with forfeiture (nissaggiya pācittiya).

English translation from the Pali (Siam Raṭṭha edition) — under review, not for citation.