俱舍論疏 17.146

17.146

論「有餘師言至不合世俗禮儀」，第二師釋。兼取無覆無記、無軌則二業，意業即發身、語者，皆名不應作也。

[On] the treatise's: "Other masters say... does not accord with worldly etiquette": this is the explanation of the second master. It additionally takes non-veiled indeterminate and unseemly karmas—and mental karma that gives rise to bodily and vocal [actions]—to all be called 'what should not be done'.