注維摩詰經 8.38

8.38

什曰：三界煩惱、煩惱相應，及煩惱所作身口業，盡名罪。一切有漏善，盡名為福。

[Kumāra]jīva says: The defilements of the three realms, that which is associated with defilements, and the bodily and verbal actions produced by defilements, are all called 'demerit'. All wholesome things with outflows are entirely called 'merit'.