瑜伽論記 18.6

18.6

初中，意謂九十六種道各有所歸，故觀所歸。若具五義乃可歸依，佛有五義故應歸依，佛既如是，佛法及資亦應歸依。無上法者，即是力無畏等。

Within the first: the idea is that the ninety-six kinds of paths each have their refuge, and therefore one examines what is taken as refuge. If one possesses five meanings, only then may one take refuge; because the Buddha has the five meanings, one should take refuge in him. Since the Buddha is like this, the Buddha's Dharma and disciples should also be taken as refuge. The "unsurpassed dharmas" are the powers, fearlessnesses, and so forth.