俱舍論疏 18.133

18.133

「論曰至非率爾思作」，釋第一因。若全不思及率爾思，但名造作不名增長。若審思造者，名為增長。

From the Śāstra's "It is said in the treatise..." down to "...not done through rash thought": this explains the first cause. If one does not think at all or thinks rashly, it is merely called performed, not accumulated. If it is done through deliberate intention, it is called accumulated.