四分律行事鈔資持記 3.927

3.927

二中。次列三寶，道俗相對，別相可見。三佛，法報應三身佛也。（有云三世佛。）聞思修，名為三慧，次第相由。僧寶且約住處以分，亦可俗以剃髮染衣為僧，道以諦理和合為僧。菩提等宮殿、大乘宅，為所住；萬行，為能住。

In the second: next it lists the Triratna, with the path and the secular facing each other; their distinct characteristics can be seen. The three Buddhas are the three-body Buddhas of dharma, reward, and response. (Some say the Buddhas of the three periods of time.) Hearing, reflection, and cultivation are called the three wisdoms, relying on each other in sequence. The Saṅgha treasure is provisionally divided according to dwelling places; it can also be that the secular considers shaving the hair and dyeing the robes as the Saṅgha, while the path considers harmonious accord with the ultimate principle as the Saṅgha. Palaces such as bodhi and the mansion of the Mahāyāna are the places dwelt in; the myriad practices are that which dwells.