成唯識論述記 2.154

2.154

述曰：此下第二、破語業也，初破外執；次述正義。此即總非。大乘解云：假語業者，語謂語言，音聲為性，語體即業，名為語業，持業釋也，此能表了所欲說義，故名為語表，故名語也。或復語者字等所依，由帶字等能詮表，故名之為語。實業即思，發語之業，亦依士釋。

The Commentary states: Below is the second part: refuting vocal karma. First, it refutes the external tenets; next, it sets forth the correct doctrine. This is the general negation. The Mahāyāna explains: as for conventional vocal karma, 'speech' refers to spoken words, having sound as their nature. The essence of speech is itself karma, so it is called 'vocal karma'—this is a karmadhāraya compound. Because this can express and make understood the meaning one desires to state, it is called 'vocal informative [karma],' and hence it is called 'speech.' Alternatively, speech is that on which letters and so forth depend; because it carries letters and so forth and is capable of explaining and expressing, it is called 'speech.' Real karma is volition (cetanā); the karma that produces speech is also explained as a tatpuruṣa compound.