俱舍論疏 18.91

18.91

論「且施類中至唯受福名」，於施類中論其施體。以身、語業及無貪相應思及俱有為體。於中身、語二業，善故名福、作故名業、思所依門故名為事。彼等起思，善故名福、作故名業、非思所依託門故非事。思俱有法，善故名福、非作故非業、非思依託門故非事。

The treatise says: "From 'Moreover, within the category of giving...' up to '...receives only the name of merit'" discusses the essence of giving within the category of giving. It takes bodily and vocal karma, intention associated with non-attachment, and co-existent [dharmas] as its essence. Therein, the two karmas of body and speech are called "merit" because they are wholesome, "karma" because they act, and "basis" because they are the doorway upon which intention relies. The intention that gives rise to them is called "merit" because it is wholesome, "karma" because it acts, and is not a "basis" because it is not the doorway upon which intention relies. The dharmas co-existent with intention are called "merit" because they are wholesome, not "karma" because they do not act, and not a "basis" because they are not the doorway upon which intention relies.