俱舍論疏 18.132

18.132

論「如契經說有二種業」，已下一頌，第七明造作增長業。由五因故業名增長：一由審思、二由圓滿、三無對治、四有伴、五招異熟。

Regarding the Śāstra's "As the sūtra states, there are two kinds of karma": the following stanza is the seventh, explaining karma that is performed (kṛta) and accumulated (upacita). Due to five causes, karma is called 'accumulated': first, by deliberate intention; second, by completion; third, by absence of an antidote; fourth, by having companions; fifth, by inviting maturation (vipāka).