In this case, the Constitution prohibits

Congress from passing a law

authorizing the transfer of
appropriations. As such, Congress
cannot enact Sec. 4 (16) of the
proposed Bayanihan Act because it
authorizes blanket transfer of
appropriations by the President outside
of that allowed under the Constitution
and by the Supreme Court in Araullo.

What the Constitution prohibits is

the re-alignment of funds already
provided for in an appropriation
law. In order to modify the old
appropriations law to add new
appropriations, or to re-align
appropriations, there always has
to be a law, a specific law, not a
blanket authority, regardless of the
existence or non-existence of a
state of national emergency.