大般涅槃經義記 3.346

3.346

廣中亦三，與前不次：一勸學一體、二「如來者名無上」下會通昔別、三「是故汝今不應受」下勸捨昔別。前中先教自學真歸，「若欲尊」下教他修學，自中但教修學佛歸，法、僧二歸略而不論。初言「菩薩作是思惟：我今此身歸依於佛」捨相趣實，念捨情相，求己身中法身之佛名為歸佛。「若即此」下證實捨相，捨妄證實，名自成佛。自成佛時，自外更無他佛可求，故不恭敬諸餘世尊。「何以」下釋，初先徵問何故不敬？「諸佛平等，等為作依」，對問釋之。諸佛體同名為平等，用此等身與物為依，故諸眾生到所依處即與諸佛法身體同，更無別異，說不恭敬諸餘世尊，非謂彼此德等不敬。

In the extensive section there are also three parts, not in the same order as before: first, encouraging the study of the single essence; second, from "the Tathāgata is called the unexcelled" downward, integrating and reconciling the past distinct [marks]; third, from "therefore you now should not accept" downward, encouraging the relinquishing of the past distinct [marks]. In the first part, he first instructs one to personally study the true refuge; from "if one wishes to venerate" downward, he instructs on teaching others to cultivate and study it. Within his personal [cultivation], he only teaches the cultivation and study of taking refuge in the Buddha, while taking refuge in the Dharma and the Saṅgha are omitted and not discussed. The initial words, "A bodhisattva reflects thus: 'May I in this present body take refuge in the Buddha,'" mean relinquishing marks and proceeding toward reality, mindfully relinquishing affective marks and seeking the Buddha of the dharmakāya within one's own body, which is called taking refuge in the Buddha. From "if this very [body]" downward, one realizes reality and relinquishes marks; relinquishing delusion and realizing reality is called personally becoming a Buddha. When personally becoming a Buddha, outside oneself there is no other Buddha to seek, and therefore one does not revere other World-Honoured Ones. From "for what reason" downward is the explanation. First he inquires: for what reason does one not revere [others]? "All Buddhas are equal, equally acting as a refuge" responds to the question and explains it. All Buddhas having an identical essence is called equality; using this equal body, they act as a refuge for beings. Therefore, when sentient beings arrive at the place of refuge, their essence is identical with the dharmakāya of all Buddhas without any difference; this is why it is said that they do not revere other World-Honoured Ones, not that they fail to revere them because their virtues are equal to one's own.