大乘起信論義記 1.40

1.40

前中歸者，是趣向義；命謂己身性命，生靈所重，莫此為先。此明論主得不壞信，盡己所重之命，歸向三寶，請加制述，故云歸命。二、歸是敬順義，命謂諸佛教命。此明論主敬奉如來教命傳法利生，故云歸命。

In the former, "take refuge" (gui) has the meaning of heading toward; "dedicate life" (ming) refers to one's own physical life, which of all that living beings value, nothing comes before. This clarifies that the treatise-author has attained indestructible faith and, exhausting the life that he himself cherishes, takes refuge toward the three jewels and requests their empowerment in his composition; hence it says "take refuge and dedicate life". Second, gui has the meaning of respectful compliance; ming refers to the teachings and commands of the Buddhas. This clarifies that the treatise-author respectfully complies with the Tathāgata's teachings and commands to transmit the Dharma and benefit living beings; hence it says "take refuge and dedicate life".