瑜伽師地論略纂 7.97

7.97

略義中，「毘鉢舍那所作」，即頌靜慮也。由審慮道理獲得毘鉢舍那，成其所作，故前說靜慮，後說慧作。

In the summary of meaning, "what is performed by vipaśyanā" refers precisely to the dhyāna in the verse. Through thoroughly contemplating the principle, one attains vipaśyanā and accomplishes what is to be performed; therefore, it first speaks of dhyāna, and later speaks of the function of prajñā.