起信論疏筆削記 4.39

4.39

"Also as…" introduces the third part, citing a parallel. This means that previously, essence and attributes were taken from the Buddha, and later, merits are taken from the Saṅgha, jointly constituting the Dharma jewel. If essence and attributes were returned to the Buddha and merits were given back to the Saṅgha, then what Dharma jewel would there be to take refuge in and revere? "Connecting above and below" means that above it is Dharma and below it is Saṅgha, just as the previous text on essence and attributes was above Buddha and below Dharma; hence it is cited as a parallel.