俱舍論記 14.144

14.144

「歸依僧者至不可破故」者，釋頌歸依成僧二種法明僧寶體。歸依僧者，謂通歸依諸能成僧學與無學二無漏法，由得彼法故。僧成四向、四果八種補特伽羅，由得證淨理和合僧不可破故。

"Taking refuge in the Saṃgha ... because it cannot be broken" explains the verse line "taking refuge in the two kinds of dharmas that constitute the Saṃgha," clarifying the essence of the Saṃgha Jewel. Taking refuge in the Saṃgha means universally taking refuge in the two kinds of uncontaminated dharmas—śaikṣa and aśaikṣa—that can constitute the Saṃgha, because by obtaining those dharmas the Saṃgha constitutes the eight kinds of persons (pudgalas) of the four directions [toward the fruits] and the four fruits; because of obtaining confirmed faith (avetyaprasāda), the harmony of principle of the Saṃgha cannot be broken.