四分律行事鈔資持記 2.215

2.215

五中，初依多宗。身口不互，則有異緣。妄是口業，現相表聖，假身成故；盜是身業，呪物過關，假口成故。若下，點異。成宗不爾，隨造成業，不說異緣。如口造身，即發口業，身造亦爾。

In the fifth, it first relies on the Sarvāstivāda school. Since body and speech are not interchangeable, there are distinct conditions. Lying is vocal karma; manifesting outward marks to express holiness relies on the body to be accomplished; stealing is bodily karma; chanting spells over an object to pass a barrier relies on speech to be accomplished. "If..." below points out the difference. The Tattvasiddhi School is not like this; karma is created according to what performs it, without speaking of distinct conditions. For instance, if speech creates bodily action, it immediately generates vocal karma; bodily creation is also like this.