大般涅槃經義記 5.146

5.146

有作、無作，約行分別：據小所觀，望後更有大乘諦觀可以修作名為有作；據大所觀，望後更無餘觀可作名為無作。

With activity and without activity are distinguished in terms of practice: based on what is contemplated by the small [vehicle], looking ahead to yet further Mahāyāna contemplations of truth that can be cultivated and practiced, it is called with activity; based on what is contemplated by the great [vehicle], looking ahead to no further remaining contemplations that can be practiced, it is called without activity.