俱舍論記 18.88

18.88

「論曰至非業非事」者，此即略釋頌文。善故名福，造作名業，即是身、語及與意思。思所依託名事。類謂性類。故《婆沙》一百二十六云「施、戒、修性。故知類性，名異義同。施、戒、修三類是善故皆福。於三類中，或業或事，隨其所應如業道說。謂如分別十業道中，有業亦道，謂前七種；有道非業，謂後三種。道名通十，業唯前七。應知此中福、業、事三通局亦爾。福即是通，業、事不定，總成四例。」

"The treatise states: [...] is neither action nor basis": this briefly explains the verse. Because it is wholesome, it is called "merit" (puṇya). Because it acts/creates, it is called "action" (karman), which refers to bodily and vocal actions as well as mental intention (cetanā). That upon which intention relies is called the "basis" (vastu). "Category" (jāti) refers to nature or type. Thus the Vibhāṣā, fascicle 126, says: "the nature of giving, morality, and cultivation." Therefore we know that "category" and "nature" are different words with the same meaning. The three categories—giving, morality, and cultivation—are all wholesome, and thus are all merit. Among the three categories, whether they are actions or bases is stated according to what is appropriate, just as with the paths of action. This means, as in the differentiation of the ten paths of action, some are both action and path, namely the first seven; some are path and not action, namely the last three. The name "path" applies generally to all ten, while "action" applies only to the first seven. One should know that here, the general and specific applications among the three—merit, action, and basis—are also like this. Merit is general, whereas action and basis are variable, forming four alternatives in total.