佛遺教經論疏節要 1.91

1.91

牛喻五根，人喻比丘，執杖喻攝念，苗稼喻三昧方便及正受功德。五欲不起，正念成就，如不犯苗稼。

The cattle symbolize the five sense faculties; the person symbolizes the bhikṣu; holding the staff symbolizes gathering mindfulness; the crops symbolize the expedients of samādhi and the merit of correct attainment (samāpatti). When the five desires do not arise and right mindfulness is perfected, it is like not trespassing upon the crops.