仁王護國般若波羅蜜多經疏 1.43

1.43

四顯正者，三寶最吉祥故。我經初說佛之一字即是佛寶，如是一時及彼處即是法寶，我聞二字及比丘眾即是僧寶。具陳三寶為顯正矣。

Fourth, regarding revealing the correct: the Three Jewels are the most auspicious. In our sūtras, the single word "Buddha" stated at the beginning is the Buddha jewel; "Thus", "at one time", and the place are the Dharma jewel; the two words "have I heard" and the community of monks are the Saṅgha jewel. Fully setting forth the Three Jewels is precisely to reveal the correct.