佛說盂蘭盆經疏 2.70

2.70

此中前半淨三業，後半具三寶。前中呪願口業，禪定意業，受食身業。後中塔前是佛，呪願是法，受食是僧。從他受而後食，法律如此，即受字亦屬法也。塔者，邊國訛語，正云窣堵波，此云高顯處。此中意通殿塔，塔安舍利，殿安佛像。

The first half of this purifies the three karmas, and the second half provides the Three Jewels. In the first half, reciting incantations and vows is verbal karma, dhyāna-concentration is mental karma, and receiving food is physical karma. In the second half, before the pagoda is the Buddha, reciting incantations and vows is the Dharma, and receiving food is the Saṅgha. Receiving from another before eating is the monastic rule, so the character "receive" also belongs to the Dharma. "Pagoda" (ta 塔) is a corrupt transliteration from the borderlands; correctly it is called stūpa, which translates here as "a high, prominent place." The meaning here encompasses halls and pagodas: relics are placed in pagodas, and Buddha images are placed in halls.