大般涅槃經義記 3.330

3.330

下問歸僧，「云何歸僧」問歸所以，云何勸我歸依此僧。「轉得無上」問其所成，佛果窮極名「無上利」。此無上利云何轉得？

Below, he asks about taking refuge in the Saṃgha: "How does one take refuge in the Saṃgha?" asks about the reason for taking refuge—why do you urge me to take refuge in this Saṃgha? "Turning to attain the unexcelled" asks about what is attained; the ultimate culmination of the fruit of buddhahood is called the "unexcelled benefit"; how does one turn to attain this unexcelled benefit?