大般涅槃經義記 3.328

3.328

後三偈中，初之兩偈別問三歸，後一總問。就前別中，初問歸佛。「云何歸佛」問歸所以，云何勸我歸依此佛。准答如是，非問所歸，下皆同爾。「而得安慰」問歸所成，果絕危怖名為安慰。云何許得？

Among the latter three verses, the first two verses specifically ask about the three refuges, and the final one asks generally. In the specific questions above, the first asks about taking refuge in the Buddha. "How does one take refuge in the Buddha?" asks about the reason for taking refuge—why do you urge me to take refuge in this Buddha? Judging by the answer, it is like this, and not asking about the object of refuge; the same applies below. "And attain comfort" asks about what is attained through refuge; the fruit being free from danger and fear is called comfort; how can it be permitted to be attained?