俱舍論疏 15.197

15.197

論「功德田者謂佛上首僧」，釋第一也。此僧眾中佛為上首。《正理論》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，於僧田獲得周遍清淨福。」《正理》又云「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（自然覺故，非聲聞也）。」

The Śāstra says: "'A field of merit' refers to the Saṅgha with the Buddha at its head"—this explains the first [recipient]. In this assembly of the Saṅgha, the Buddha is the head. The *Nyāyānusāra* says: "If the Buddha were not included within the Saṅgha, why would the sūtra state: 'If you are able, with a small gift, to make offerings in order to the Saṅgha with the Buddha at its head, you will obtain pervasive and pure merit in the field of the Saṅgha'?" The *Nyāyānusāra* also says: "There are many kinds of Saṅgha: namely, sentient human beings, the field of merit of the śrāvakas, the noble Saṅgha, and so forth. Within these, the Buddha is not a śrāvaka Saṅgha; he may be considered the remaining [kinds of] Saṅgha, because he is awakened by himself (awakened by himself, hence not a śrāvaka)."