俱舍論記 16.44

16.44

「善業道中至施供養等」者，此下明善業道。善業道中，身善業道於身妙行不攝加行、後起及餘善身業，即離飲酒、或行布施、或供養等、非麁顯故、不名業道。

[On the text,] "Among the good paths of karma [...] giving, making offerings, etc.": Below, the good paths of karma are explained. Among good paths of karma, bodily good paths of karma do not subsume, under bodily excellent conduct, preparatory actions, subsequent actions, and other good bodily actions—namely abstaining from alcohol, practicing giving, or making offerings, etc.; because they are not coarse and manifest, they are not named paths of karma.