俱舍論記 14.147

14.147

「歸依法者至故通歸依」者，釋第三句明法寶體。歸依法者，謂歸涅槃，即是擇滅。自他相續身煩惱及苦果，寂滅一相是善是常，故通歸依。此顯有情有漏法滅，理實亦通歸依非情法滅。故《婆沙》第三十四云「答：應作是說，歸依自他相續及無情數一切蘊滅。」

Regarding the explanation of the third line, clarifying the entity of the Dharma-jewel: "Taking refuge in the Dharma [...] therefore universally takes refuge": Taking refuge in the Dharma means taking refuge in nirvāṇa, which is analytical cessation (pratisaṃkhyā-nirodha). The defilements and painful retributions of one's own and others' bodily continuities are of one single characteristic in being quiescent and ceased; it is good and permanent, and therefore one universally takes refuge [in it]. This reveals the cessation of sāsrava dharmas of sentient beings; in truth, it also universally encompasses taking refuge in the cessation of non-sentient dharmas. Therefore the *Mahāvibhāṣā*, fascicle 34, says: "Answer: It should be stated thus: One takes refuge in the cessation of all skandhas of one's own and others' continuities and of non-sentient things."