大般涅槃經義記 3.341

3.341

第三番中，迦葉初先相實通歸，偈後長行佛教甄簡。前中四偈，初偈歸昔別相三寶，餘偈歸今一體三寶。前歸別中，「我亦歸三」正明歸別，歸別同一是故言「亦」。下嘆顯勝明歸所以，「是名正路」菩薩所依，「諸佛境界」是佛所託，依之成佛名佛境界。亦可別相三寶中，佛是佛所為；別相中，法是佛所說；別相中，僧是佛所化，名佛境界。

In the third round, first Kāśyapa takes refuge comprehensively in both the phenomenal marks and the reality, and after the verses, the prose text is the Buddha's discrimination. In the former part there are four verses: the first verse takes refuge in the Three Jewels of distinct aspects of the past; the remaining verses take refuge in the Three Jewels of a single substance of the present. In the former part of taking refuge in the distinct, "I also take refuge in the three" directly clarifies taking refuge in the distinct; taking refuge in the distinct is identical, and therefore he says "also." Below, praising to reveal superiority clarifies the reason for taking refuge: "This is called the correct path" is what bodhisattvas rely upon; "The realm of all buddhas" is what the buddhas entrust themselves to; relying on it to accomplish buddhahood is called the realm of buddhas. Alternatively, among the Three Jewels of distinct aspects, the Buddha is what the Buddha acted as; among the distinct aspects, the Dharma is what the Buddha spoke; among the distinct aspects, the Saṃgha is what the Buddha transformed; hence they are called the realm of buddhas.