俱舍論疏 14.176

14.176

「論曰至能覺一切」，釋所歸依體。佛有無記色身，及有漏功德、無漏功德等。此三種中唯歸成佛無學法，即是唯歸無漏法也。

On the Śāstra's phrase: "It is said in the Śāstra ... up to ... able to awaken to all:" This explains the entity in which refuge is taken. The Buddha possesses an indeterminate physical body, as well as sāsrava qualities, anāsrava qualities, and so forth. Among these three kinds, refuge is taken solely in the aśaikṣa dharmas that constitute Buddhahood; that is, refuge is taken solely in anāsrava dharmas.