大乘起信論義記 3.537

3.537

四、以一切如來下，轉釋斷三寶之義，此中二句：初約果人依之得涅槃，後約因人依之得菩提。菩提涅槃即是法寶，佛僧可知。由毀謗乖此，故斷三實也。

Fourth, from "because all Tathāgatas" down, further explains the meaning of severing the three jewels. Here are two phrases: first, in terms of those in the resultant stage, relying on it they attain nirvāṇa; later, in terms of those in the causal stage, relying on it they attain bodhi. Bodhi and nirvāṇa are precisely the jewel of the Dharma; the Buddha and Saṅgha can be understood [from this]. Because slandering contradicts this, it severs the three jewels.