四分律刪繁補闕行事鈔 2.76

2.76

三像共寶互。謂住持三寶，與理寶互也。《薩婆多》問：佛在世時，諸供養三寶物中，常受一人分；何以滅後，偏取一人分。答：佛在時，色身受用，故取一人分；滅後供養法身，功德勝僧，故取一寶分。又佛在時，言施佛者，則色身受用；言施佛寶者，置爪髮塔中，供養法身，法身常在世間故。若施法者，分作二分，一分與經法，一分與誦經說法人；若施法寶，懸置塔中。若施僧寶，亦著塔中，供養第一義諦僧；若施眾僧者，凡聖俱取分，以言無當故。準此，受施之時，善知通塞；勿令互用，致有乖失。

Third, mutual use between images and the [Three] Jewels. This refers to the mutual use between the maintaining Three Jewels and the principle Jewels. The *Sarvāstivāda* asks: When the Buddha was in the world, in all offerings of property to the Three Jewels, he always received the share of one person; why is it that after his extinction, he is given the share of one Jewel? It answers: When the Buddha was present, his physical body enjoyed use, and therefore he took the share of one person; after his extinction, offerings are made to the Dharma body, whose merit surpasses that of the saṃgha, and therefore he receives the share of one Jewel. Furthermore, when the Buddha was present, if one said 'I give to the Buddha,' his physical body enjoyed use; if one said 'I give to the Buddha-Jewel,' it was placed inside a nail-and-hair stūpa to make offerings to the Dharma body, because the Dharma body always abides in the world. If one gives to the Dharma, it is divided into two shares: one share is given to the scriptural Dharma, and one share is given to those who chant the sūtras and preach the Dharma; if one gives to the Dharma-Jewel, it is suspended inside a stūpa. If one gives to the Saṃgha-Jewel, it is also placed inside a stūpa as an offering to the saṃgha of the ultimate truth; if one gives to the saṃgha of monks, both ordinary beings and āryas receive shares, because the words have no specific referent. Based on this, when receiving donations, one must clearly understand what is permissible and what is barred; do not allow mutual use, which would lead to error and loss.