說無垢稱經疏 5.704

5.704

贊曰：佛為先、法僧為後，三寶別體，分別為二。了佛即法僧，三寶同體，皆無為相，與虛空等，無不在故。諸法亦爾，皆真如性，名為不二。同體三寶，義如前說。

The Commentary says: The Buddha is first, and the Dharma and Saṅgha are subsequent; the distinct substances of the Three Jewels are discriminated as two. Realizing that the Buddha is itself the Dharma and Saṅgha, the Three Jewels share the same substance, all being unconditioned characteristics, equal to space, because there is nowhere they are not present. All dharmas are also like this: they are all the nature of tathatā, which is called non-duality. The Three Jewels of the same substance are as explained previously.