俱舍論記 1.35

1.35

「敬禮如是至名如理師」者，稽之言至，首之言頭。以己之尊，接佛之卑，故稱敬禮。總指三德，故云如是。如實無倒教授眾生令行善法，誡勗眾生令不造惡，名如理師。故《婆沙》十六云「遮無利益故名教誡，與有利益故名教授」，如彼廣說。

Regarding 'Reverently paying homage to such ... is called the Master of Truth': 'bending down' (ji) means arriving; 'the head' (shou) means the head. Touching the lowest part of the Buddha with the highest part of oneself is therefore called reverent homage. 'Such' refers collectively to the three virtues. One who teaches sentient beings according to reality without error, causing them to practice wholesome dharmas, and admonishes sentient beings, causing them not to commit evil, is called the Master of Truth. Thus the Mahāvibhāṣā, fascicle sixteen, says: 'Preventing what is non-beneficial is called admonition; conferring what is beneficial is called instruction', as explained in detail there.