俱舍論記 18.148

18.148

「不爾發業至非但起心」者，論主釋。不爾，要由發身、語業敬養、布施，心方勝故。「謂如」已下，引喻況法，如文可知。

"It is not so; because by initiating the action ... not merely by arousing the mind": the author of the treatise explains. It is not so, because it is only through initiating bodily and vocal actions of revering, worshipping, and giving that the mind becomes superior. From "Just as ..." onward, an analogy is adduced to illustrate the principle, which can be understood from the text.