俱舍論疏 18.95

18.95

論「有說至福業轉故」，此師唯取思為福業，不取身、語。第二師唯取身、語，不取思也。初釋通取思及身、語為福業也。

The treatise says: "From 'Some say...' up to '...because meritorious action operates'"—this master takes only intention as meritorious action, not taking body and speech. The second master takes only body and speech, not taking intention. The initial explanation encompasses both intention and body/speech as meritorious action.