成唯識論述記 7.37

7.37

述曰：惡作思、惠二法為體。何以惠、思為性者？明了知所作，故以惠為體；思擇所作，故以思為體。不以餘者，功能劣故。

The Commentary states: Remorse takes the two dharmas of volition (cetanā) and wisdom (prajñā/mati) as its substantial reality. Why does it take wisdom and volition as its nature? Because it clearly understands what was done, it takes wisdom as its reality; because it deliberates upon what was done, it takes volition as its reality. It is not based on others because their capacity is inferior.