俱舍論疏 18.92

18.92

論「戒類既唯至具受福業事名」，指戒釋也。戒唯七支為體，善故名福、作故名業、思所託故名事，更無餘句。

The treatise says: "From 'Since the category of morality is solely...' up to '...fully receives the name of a basis of meritorious action'" points to morality to explain it. Morality takes only the seven factors as its essence; because it is wholesome, it is called "merit"; because it acts, it is called "karma"; because it is what intention relies upon, it is called a "basis"; there are no further alternative clauses.