四分律行事鈔資持記 2.352

2.352

三像寶互，標中。三寶有四位：初一體（眾生心性，具覺了軌持和合義故，此局大乘。），二化相（釋迦四諦五俱隣也），三理體（五分法身，滅諦涅槃，學無學功德也。），四住持（形像經卷削染也）。上之二種，則非所論。三四兩位，俱通末代；施心不同，故必簡濫。然寶名乃通，今且就局；像即住持，寶唯理體。

Regarding interchanging the Three Images and Jewels: in the heading, the Three Jewels have four states: first, the Single Substance (the mind-nature of sentient beings possesses the meanings of realization, normative holding, and harmony; this is restricted to the Mahāyāna); second, the Manifested Phase (Śākyamuni, the Four Truths, and the five Ājñātakauṇḍinyas); third, the Principle Substance (the fivefold Dharma-body, the cessation-truth nirvāṇa, and the virtues of the learner and non-learner); fourth, the Maintenance Phase (images, scriptures, and monastic robes). The first two kinds are not what is discussed here. Both the third and fourth states extend to the latter age; since donors' intentions differ, one must distinguish confusion. However, the term "Jewel" is general, but here it is taken narrowly: "Image" is the Maintenance Phase, and "Jewel" is solely the Principle Substance.