俱舍論記 4.114

4.114

「又於果體至名宿作業」者，第三解。惡作是因、追悔是果，因惡作事而有追悔故。惡作是因、追悔是果，今言追悔名惡作者，於其果體假立因名。如說此六觸處果，應知名宿作業因，此亦於果立因名也。六觸所依處，即是眼等六根。若緣未作事，云何名惡作者？難。緣已作事，可名惡作。緣未作事，云何名惡作？

Regarding "Furthermore, with respect to the entity of the fruit [...] is called past action,": this is the third explanation. Bad action is the cause and subsequent regret is the fruit, because subsequent regret occurs on account of the matter of the bad action. Bad action is the cause and subsequent regret is the fruit; now, when subsequent regret is called bad action, the name of the cause is metaphorically applied to the entity of the fruit. Just as when it is said that the fruits of these six contact-bases should be known as the cause of past karma, here too the name of the cause is applied to the fruit. The bases upon which the six contacts depend are the six sense faculties, the eye and the rest. If it takes an unperformed action as its object, how is it called bad action? Objection: If it takes an action already performed as its object, it may be called bad action; if it takes an unperformed action as its object, how can it be called bad action?