大般涅槃經義記 4.257

4.257

第三段中，「是名三寶」是結詞也。餘是勸也，初勸聽受，次勸生喜，後勸發心。

In the third section, "These are named the Three Jewels" is a concluding statement. The rest is encouragement: first, it encourages listening and receiving; next, it encourages giving rise to joy; afterwards, it encourages generating the [bodhi] mind.