俱舍論記 14.25

14.25

「有慚恥者至得所作名」者，答。經言不作，有慚、恥者受無表力，不造眾惡，故名不作。論言所作，由身，語表及與意思所造作故，得所作名。

"One with a sense of shame [...] obtains the designation of 'action'" answers. The sūtra speaks of 'non-action' because one with a sense of shame and modesty, through the power of receiving non-information, does not perform manifold evils, and so it is called 'non-action'. The treatise speaks of 'what is done' because, being enacted by bodily and vocal information as well as volition, it obtains the name of 'what is done'.