俱舍論記 15.188

15.188

「功德田者謂佛上首僧」者，釋初句。佛於僧中而為上首，即此僧眾名佛上首僧。又解：於僧田中佛最為勝，故名上首，即佛名上首僧。佛雖非是聲聞僧攝，是聖僧等。故《正理》三十八云「佛若非僧攝，契經何故作如是言：汝等若能以少施物，如次供養佛上首僧，則於僧田獲得周遍清淨施福。」《正理》通云「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。」廣如彼說。以此文證，故知佛亦名僧。

"The field of merits refers to the Saṃgha headed by the Buddha": this explains the first line. The Buddha is the leader among the Saṃgha, and this very assembly of the Saṃgha is called "the Saṃgha headed by the Buddha." Another explanation: in the field of the Saṃgha, the Buddha is the most supreme, hence called the leader; that is, the Buddha is called the leader Saṃgha. Although the Buddha is not subsumed within the Śrāvaka-saṃgha, he is [subsumed within] the Ārya-saṃgha and so forth. Thus the *Nyāyānusāra*, fascicle 38, says: "If the Buddha is not subsumed within the Saṃgha, why does the sūtra state: 'If you are able, with few gift-offerings, to make offerings in sequence to the Saṃgha headed by the Buddha, you will obtain pervasive and pure merit of giving in the field of the Saṃgha'?" The *Nyāyānusāra* resolves this: "There are multiple kinds of Saṃgha, namely sentient beings, śrāvakas, fields of merit, and the Ārya-saṃgha, etc. The Buddha among these is not the Śrāvaka-saṃgha, but he may be the other Saṃghas, because he is self-awakened." It is as explained there at length. Based on this textual evidence, we know that the Buddha is also called the Saṃgha.