四分律行事鈔資持記 2.575

2.575

四中。起塔等者，有為世善，猶不離過，罪福雙感故。不如靜坐等者，無漏淨業，出離因故。真法身者，即是戒體。

In the fourth: 'Erecting stūpas and so forth' are conditioned, worldly goods; they still do not leave faults behind, because they mutually induce both offense and merit. 'Not as good as sitting in quietude and so forth' is because unconditioned pure karma is the cause for liberation. The 'true Dharma-body' is the precept-essence itself.