俱舍論疏 13.70

13.70

論「若業依身至當知亦爾」，經部答。經部三業總以思為體，與大乘同。即此意、思，依身、語行，名身、語業；唯依意轉，名為意業。

On the Śāstra's statement: "If karma relies on the body [... to ...] it should be known that it is also thus": The Sautrāntikas answer. For the Sautrāntikas, the three karmas generally have intention (cetanā) as their substance, which is the same as the Mahāyāna. It is this very mental intention that, relying on the movement of body and speech, is called bodily and vocal karma; when operating solely relying on the mind, it is called mental karma.