淨名經集解關中疏 2.268

2.268

寂根菩薩曰。佛法眾為二。佛即是法。法即是眾。是三寶皆無為相與虛空等。一切法亦爾。能隨此行者。是為入不二法門　丈六身佛也。四諦法也。四道果僧也。此是小乘見跡異也。智無生佛也。理無相法也。行無修僧也。此是大乘理本一也。小乘執跡故異。大乘返本故不異也。

The Bodhisattva Śāntendriya said, "The Buddha, the Dharma, and the Saṅgha constitute duality. The Buddha is itself the Dharma; the Dharma is itself the Saṅgha. These Three Jewels all have the characteristic of the unconditioned and are equal to empty space; all dharmas are also like this. Being able to practice in accord with this is entering the dharma gate of non-duality."
The sixteen-foot body is the Buddha; the Four Truths are the Dharma; the four fruits of the path are the Saṅgha—this is the Hīnayāna view based on differing traces. Unborn wisdom is the Buddha; the principle devoid of characteristics is the Dharma; practice without cultivated effort is the Saṅgha—this is the Mahāyāna view where the principle is fundamentally one. The Hīnayāna clings to the traces, hence they are different; the Mahāyāna returns to the origin, hence they are not different.