俱舍論頌疏論本 1.39

1.39

敬禮如是如理師者，指德歸敬，稽首接足，故稱敬禮。諸有具前自他利德，故云如是。即如是者，指前三德也。如理師者，顯利他德，益物為勝，故別標敬。由佛世尊能方便說如理正教，拔濟眾生，名如理師。上來歸敬序竟。

'I pay homage to such a Teacher of reality' points to those virtues in paying homage; bowing the head to touch the feet is called paying homage. As he possesses the aforementioned virtues of benefiting oneself and others, it says 'such'. That is, 'such' refers to the preceding three virtues. 'Teacher of reality' reveals the virtue of benefiting others; because benefiting beings is supreme, he is singled out for reverence. Because the Buddha, the World-Honoured One, can skillfully preach the true teachings of reality and deliver sentient beings, he is called the Teacher of reality. The preface of homage above is concluded.