俱舍論疏 15.139

15.139

「論曰至說名不動」，釋福業三業也。欲界善業果益有情故名福，不善業果損有情故名非福，上二界善說名不動。

The Śāstra says: "[...] up to: is called immovable." This explains the three karmas beginning with meritorious karma. Good karma of the desire realm benefits sentient beings with its fruit, so it is called meritorious; unwholesome karma harms sentient beings with its fruit, so it is called non-meritorious; and the good of the upper two realms is called immovable.