俱舍論記 18.90

18.90

「戒類既唯至福業事名」者，此約戒類以明。戒類既唯身、語業性，故皆具受福、業、事名。善故名福，作故名業，思依託故名事。

"Since the category of morality consists solely [...] the names of merit, action, and basis": this explains it in terms of the category of morality. Since the category of morality consists solely of the nature of bodily and vocal actions, they all fully receive the names of merit, action, and basis. Because they are wholesome, they are called merit; because they act, they are called action; and because intention relies upon them, they are called basis.