金剛三昧經論 3.189

3.189

論曰：此下往復重顯。於中有二：先明福田之體、後顯生福之能。此即初也。四依僧者，第一依是具煩惱性，位在地前；其餘三依位在地上，如《涅槃經》之所廣說。

The treatise says: From here down reiterates it through question and answer. Within it there are two parts: first clarifying the substance of the field of merit, and second revealing the capacity to generate merit. This is the first. Regarding the 'sangha of the four reliances,' the first reliance is endowed with the nature of afflictions and is situated before the bhūmis; the remaining three reliances are situated on the bhūmis, as extensively explained in the Mahāparinirvāṇa-sūtra.