四分律刪繁補闕行事鈔 3.290

3.290

初翻邪三歸。又分為四：一制意，二懺悔法，三立歸法，四總料簡。初中，《涅槃》云：一切眾生，怖畏生死四魔，故受三歸。名一義異，或時說三為一，說一為三；諸佛境界，非二乘所知。又金翅鳥，不噉受三歸龍。餘如《義鈔》。二懺悔法。以信邪來久，妄造非法；今創歸投，必翻邪業。《阿含》等經，並令先悔。《涅槃》云：發露諸惡，從生死際，所作諸惡，悉皆發露，至無至處；如第十卷說。必論設懺，隨時誦習，亦得通用。三作法者。《知論》云：互跪合掌，在比丘前（五眾得作），當教言：「我某甲盡形壽，歸依佛，歸依法，歸依僧（三說）。」即發善法。次結云：「我某甲盡形壽，歸依佛竟，歸依法竟，歸依僧竟（三說）。」《薩婆多》：若淳重心，具教、無教。四雜料簡，《大集》云：妊娠女人，恐胎不安，先受三歸已，兒無加害；乃至生已，身心具足，善神擁護。《薩婆多》：五道皆得受三歸；無受戒法。亦得一年半年，五三日間受之；不得戒也。

First is turning from heterodoxy to the three refuges. This is divided into four parts: first, the intention behind their establishment; second, the procedure for confession; third, the procedure for conferring the refuges; and fourth, a general analysis.
Regarding the first: the Nirvāṇa Sūtra states that all sentient beings, terrified of saṃsāra and the four Māras, receive the three refuges. Their names are distinct while their significance is identical; sometimes three are spoken of as one, and one is spoken of as three. This realm of the Buddhas is beyond the comprehension of the two vehicles. Furthermore, garuḍa birds do not devour dragons that have taken the three refuges. The rest is as set forth in the Yichao.
Second, the procedure for confession: having long believed in heterodoxy and falsely generated unwholesome deeds, one who now turns and seeks refuge for the first time must overturn their heterodox karma. The Āgamas and other sūtras all require prior confession. The Nirvāṇa Sūtra states: "Disclose all evil deeds; from the limits of saṃsāra, disclose completely whatever evils have been done, extending to that which has no limit," as expounded in fascicle ten. When conducting a formal repentance, reciting and practicing it according to the occasion is also universally applicable.
Third, the ritual procedure: the Zhidu lun states that one kneels on both knees, presses the palms together before a monk (any of the five assemblies may perform this), and is instructed to say: "I, named so-and-so, for the rest of my life, take refuge in the Buddha, take refuge in the Dharma, take refuge in the Saṃgha" (said three times). Thereupon, the wholesome phenomena arise. Next comes the conclusion: "I, named so-and-so, for the rest of my life, have taken refuge in the Buddha, have taken refuge in the Dharma, have taken refuge in the Saṃgha" (said three times). The Sarvāstivāda states that if one has an earnest and profound mind, both manifest and unmanifest [karma] are fully realized.
Fourth, miscellaneous analysis: the Mahāsaṃnipāta states that if a pregnant woman fears harm to her unborn child, having first received the three refuges, the infant will suffer no harm; and once born, it will be complete in body and mind, protected by wholesome deities. The Sarvāstivāda states that beings in all five destinies can receive the three refuges; but they have no method for receiving the precepts. One may also take them for a year, half a year, or for three to five days; [in such limited cases] one does not obtain the precepts.