淨名經集解關中疏 2.271

2.271

福田菩薩曰。福行罪行不動行為二。三行實性即是空。空則無福行無罪行無不動行。於此三行而不起者。是為入不二法門　肇曰。福欲界善行罪十惡之流也。不種色無色行。又解。妄動為行。離動則平等。

The Bodhisattva Puṇyakṣetra said, "Meritorious actions, sinful actions, and immovable actions constitute duality. The true nature of these three actions is empty; in emptiness there are no meritorious actions, no sinful actions, and no immovable actions. Not giving rise to anything regarding these three actions is entering the dharma gate of non-duality."
Sengzhao says, "Merit refers to virtuous actions in the desire realm; sin is the category of the ten unvirtuous actions; immovable refers to actions in the form and formless realms." Another explanation says, "Deluded movement constitutes action; detachment from movement is equality."