俱舍論頌疏論本 17.83

17.83

俱相違第三者，俱違前二，名為第三非應作非不應作。若依初說，唯無記業也。依第二師釋，除軌則外，餘無記是也。

"Conflicting with both is the third": that which contradicts both of the preceding two is called the third, 'neither to be done nor not to be done'. If according to the first explanation, it is solely neutral karma. According to the second master's explanation, it is the remaining neutral karma aside from [that which concerns] proper conduct.