俱舍論記 18.89

18.89

「且施類中至唯受福名」者，此下約施、戒、修明福、業、事。此約施類以明。且施類中，身、語二業具福、業、事三種義名。善故名福，作故名業，思所依託名事。故《正理》云「且施類中，身、語二業具福、業、事三種義名。善故名福，作故亦業。是能等起身、語業思轉所依門，故亦名事（已上論文）。」彼因等起思唯名福業，善故名福，作故名業，思非自依託故不名事。思俱有法唯受福名，善故名福，非作故不名業，非思正依託故不名事。以思正託身、語起故，故俱有法不名為事。

"Moreover, within the category of giving [...] only receive the name of merit": from here below, merit, action, and basis are explained in terms of giving, morality, and cultivation. Here it is explained in terms of the category of giving. First, within the category of giving, the two actions of body and speech possess the three meanings and names of merit, action, and basis. Because they are wholesome, they are called merit; because they act, they are called action; and because they are what intention relies upon, they are called basis. Thus the Nyāyānusāra states: "Moreover, within the category of giving, the two actions of body and speech possess the three meanings and names of merit, action, and basis. Because they are wholesome, they are called merit; because they act, they are also action; and because they are the basis and gateway through which the intention that motivates bodily and vocal action operates, they are also called basis (the above is the treatise text)." The intention that originates as their cause is called only "meritorious action": because it is wholesome, it is called merit; because it acts, it is called action; but because intention does not rely upon itself, it is not called a basis. The dharmas co-existent with intention only receive the name of merit: because they are wholesome, they are called merit; because they are not acting, they are not called action; and because they are not what intention directly relies upon, they are not called basis. Because intention directly relies upon body and speech to arise, co-existent dharmas are not called bases.