大乘起信論義記 1.41

1.41

問：歸命與稽首何別？答：《智論》云「如小乘經中，毘沙門王歸命釋迦，稽首餘佛。」論主將非為初重後輕，以小乘人偏賀釋迦之恩，故有斯也。又釋：通論，皆具三業；別分，稽首屬身，歸命是意。三業之中，意業為重，如仙人起瞋令三國人死等。可知。

Question: What is the difference between "taking refuge and dedicating life" and "bowing one's head in prostration"? Answer: The Mahāprajñāpāramitāśāstra states: "As in Hīnayāna sūtras, King Vaiśravaṇa dedicates his life to Śākyamuni and bows his head to the other Buddhas." Could the treatise-author have considered the former heavy and the latter light, because Hīnayāna adherents particularly celebrate the kindness of Śākyamuni, hence this occurred? Another explanation: speaking generally, both possess all three karmas; distinguishing them specifically, bowing the head belongs to the body, and dedicating one's life belongs to the mind. Among the three karmas, mental karma is the weightiest, just as an ascetic's arising of anger caused the people of three countries to die, and so forth. This should be known.