淨名經集解關中疏 2.268

2.268

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.