俱舍論記 14.146

14.146

「理實通歸至現見僧寶」者，答。理實通歸一切三世諸佛僧，以諸佛僧無漏聖道體相無異故。然契經說：佛初成道猶未有僧，商侶遇佛為受三歸。佛告彼言：「當來有僧，汝應歸依」者，彼經但為顯示當來釋迦牟尼現見僧寶，即阿若憍陳那等五苾芻也。問：僧有多種，此說何僧？佛亦是彼所歸僧不？解云：三歸中僧是聲聞僧。佛雖亦是聖僧等，非聲聞僧。故《顯宗》二十云「僧有多種，謂有情人、聲聞、福田及聖僧等。佛於此內非聲聞僧，可是餘僧，自然覺故。今所歸者是聲聞僧。」

Regarding the answer, "In truth, it applies universally [...] the visibly present Saṃgha-jewel": In truth, one universally takes refuge in the Saṃgha of all Buddhas of the three times, because the essential nature and characteristics of the anāsrava noble path of the Saṃghas of all Buddhas are without distinction. However, a sūtra states that when the Buddha first attained awakening, there was not yet a Saṃgha, and when merchants met the Buddha, they received the three refuges from him; the Buddha told them: "In the future there will be a Saṃgha; you should take refuge [in it]." That sūtra was merely indicating the visibly present Saṃgha-jewel of Śākyamuni in the future, namely the five bhikṣus such as Ājñātakauṇḍinya. Question: There are many kinds of Saṃgha; which Saṃgha is spoken of here? Is the Buddha also part of that Saṃgha in which refuge is taken? The explanation says: The Saṃgha among the three refuges is the Śrāvaka-saṃgha. Although the Buddha is also an ārya-saṃgha and so forth, he is not a Śrāvaka-saṃgha. Therefore the *Abhidharmadīpa* (*Xianzong*), fascicle 20, says: "There are many kinds of Saṃgha, namely sentient beings, śrāvakas, fields of merit, ārya-saṃghas, and so forth. Within these, the Buddha is not a Śrāvaka-saṃgha, though he may be other [kinds of] Saṃgha, because he has self-arisen awakening. That in which refuge is now taken is the Śrāvaka-saṃgha."