俱舍論疏 18.94

18.94

論「或福業名至福加行故」，述異說也。「為成彼三起福加行」者，謂為成施、戒、修，起身、語業加行名福業。即是作福之業，亦是根本非唯加行。如為殺生起殺加行，此於根本亦名加行，非唯前加行也。

The treatise says: "From 'Alternatively, the name of meritorious action...' up to '...because it is the preparatory application of merit'" relates an alternative explanation. "Giving rise to the preparatory application of merit in order to accomplish those three" means that giving rise to the preparatory application of bodily and vocal karma in order to accomplish giving, morality, and cultivation is called "meritorious action." That is, it is the karma that produces merit, and it is also the root [action], not merely the preparatory application. Just as giving rise to the preparatory application of killing for the sake of killing living beings is also called "preparatory application" with respect to the root [action], not merely the prior preparatory application.