四分律刪繁補闕行事鈔 2.370

2.370

三明作犯以翻止持。但不依戒相，造行成辨，悉名作犯。

Third, clarifying transgression by action as the reversal of observance by abstention: whenever, failing to rely on the characteristics of the precepts, an action is performed and brought to completion, it is entirely called transgression by action.