大般涅槃經義記 3.353

3.353

上來一段明教他行，自下第二明教他心。於中有二：一對凡夫作真歸心、二「作是思」下對二乘人作一歸心。前中先喻，喻別有三：第一王喻，喻教菩薩於諸眾生作佛歸心，自欲與彼作佛歸覆；二王子喻，喻教菩薩於諸眾生作法歸心，自欲與彼作法歸覆；第三臣喻，喻教菩薩於諸眾生作僧歸心，自欲與彼作僧歸覆。

The above section clarified teaching others the practice; from here, the second section clarifies teaching others the mind. Therein are two parts: first, forming the mind of true refuge with respect to ordinary beings; second, from "reflecting thus" downward, forming the mind of a single refuge with respect to persons of the two vehicles. In the first part, analogies are given first. There are three distinct analogies: first, the analogy of the king illustrates teaching the bodhisattva to form the mind of taking refuge in the Buddha with respect to sentient beings, personally wishing to serve as a refuge and protection of the Buddha for them; second, the analogy of the prince illustrates teaching the bodhisattva to form the mind of taking refuge in the Dharma with respect to sentient beings, personally wishing to serve as a refuge and protection of the Dharma for them; third, the analogy of the minister illustrates teaching the bodhisattva to form the mind of taking refuge in the Saṅgha with respect to sentient beings, personally wishing to serve as a refuge and protection of the Saṅgha for them.