大般涅槃經義記 3.337

3.337

前中初言「歸依佛者」標牒所問。下明歸益顯歸所以，「真名優婆」順正之益，歸佛行成，故得真名優婆塞也。三歸之中並應論此，就始偏彰。「終不更歸其餘天神」離邪之益。若當歸依別相之佛，此身雖不歸餘天神，以其依行未成就故，後生容使歸餘天神；若就我性歸真佛者，歸真行成，終更不歸餘天、餘神。天謂梵天、自在等，天神謂世間種種鬼神。

In the former part, "Those who take refuge in the Buddha" first marks and takes up what was asked. Below, clarifying the benefit of refuge reveals the reason for taking refuge: "Are truly called upāsakas" is the benefit of according with correctness; because the practice of taking refuge in the Buddha is accomplished, one attains the true title of upāsaka. This should be discussed for all three refuges, but it is specifically shown at the beginning. "Will never again take refuge in other devas or spirits" is the benefit of leaving the heterodox. If one takes refuge in the Buddha of distinct aspects, although in this life one does not take refuge in other devas or spirits, because one's practice of reliance is not yet perfected, in a subsequent life one might still be led to take refuge in other devas or spirits; if, based on one's own nature, one takes refuge in the true Buddha, the practice of taking refuge in the true is accomplished, and one will never again take refuge in other devas or other spirits. "Devas" refers to Brahmā, Īśvara, and so forth; "spirits" refers to the various worldly ghosts and spirits.