From Nagarjuna's Treatise on the Great Perfection of Wisdom
(Dharmamitra Translation)

Question: We are already aware of the many sorts of meritorious qualities and resultant rewards [associated with the precepts]. What are the characteristics of the precepts?

Response: They are the stopping of evil and the not engaging in it any more. This is the case whether it comes forth from the mind or whether it is spoken by the mouth or whether it is taken on from someone else. It includes the putting to rest of evil on the part of the body and the mouth. These constitute the characteristics of the precepts.