四分律行事鈔資持記 3.983

3.983

五中。教禮佛者，創入道門，令知歸慕故。偈中，上二字，述能歸心；次句半，歎所歸境。大世尊者，人天師故。度三有者，大慈悲故。下二句立期誓；自他兼利，大士行故。無為樂者，涅槃道故。

In the fifth part: Teaching to bow to the Buddha is because, having newly entered the gate of the Path, he is made to know refuge and admiration. In the verse, the upper two characters express the mind capable of taking refuge; the next line and a half praise the objective realm taken as refuge. 'Great World-Honoured One' is because he is the teacher of humans and devas. 'Deliverer of the three realms of existence' is because of great compassion. The lower two lines establish the vows; benefiting both self and others is the practice of a great being (mahāsattva). 'Unconditioned joy' is the path of nirvāṇa.