佛說佛名經 16.9

16.9

「夫欲懺悔必須先敬三寶。所以然者？三寶則是一切眾生良友福田，若能歸向者，則滅無量罪、長無量福，能令行者離生死苦、得解脫樂。是故，弟子某甲等！歸依十方盡虛空界一切諸佛、歸依十方盡虛空界一切尊法、歸依十方盡虛空界一切諸大菩薩、歸依十方盡虛空界一切聖僧。

"Now, those who wish to perform kṣamā must first revere the Triratna. Why is that? The Triratna is the good friend and field of merit for all sentient beings. If one can take refuge in them, they will extinguish measureless sins, increase measureless merit, and enable the practitioner to leave the suffering of saṃsāra and attain the bliss of liberation. Therefore, we disciples, so-and-so and the rest, take refuge in all the Buddhas of the ten directions throughout the entire realm of space; take refuge in all the noble Dharmas of the ten directions throughout the entire realm of space; take refuge in all the great bodhisattvas of the ten directions throughout the entire realm of space; and take refuge in all the noble Saṅgha of the ten directions throughout the entire realm of space.