四分律行事鈔資持記 2.188

2.188

答中。作即方便搆造為義。陶家，謂土作家；輪，即範土為坏器之車；運之則轉，故以喻焉。四大質體名報色，從緣動作名方便；報起方便，方便依報；二法相假，不一不異；但言報未必是方便，言方便其必具報。今以輪水喻報質，輪動作喻方便，即名其動以為作耳。故下，引證。身及動身，對喻可解。（《心論》，即有部，計作戒是方便色，故但云身。）

In the answer: "Action" takes preparatory construction as its meaning. "Potter" refers to a clay worker. "Wheel" is the cart that moulds the clay into unbaked vessels; turning it causes it to rotate, hence it is used as a metaphor. The physical substance of the four great elements is called retributive form; physical movement following conditions is called preparatory stage. The retributive [form] gives rise to the preparatory [stage], and the preparatory [stage] relies on the retributive [form]; the two dharmas are mutually dependent, neither identical nor different. Merely speaking of retribution does not necessarily mean the preparatory [stage], but speaking of the preparatory [stage] necessarily possesses retribution. Now, taking the wheel and water as metaphors for the retributive substance, and the wheel's movement as a metaphor for the preparatory stage, that movement is then named action. Therefore, below, evidence is cited. The body and the moving body can be understood by pairing them with the metaphor. (The Hṛdaya-śāstra belongs to the Sarvāstivāda, which posits that the action precept is preparatory form, hence it merely says "body.")