The Sutra of Queen Śrimālā of the Lion’s Roar, p36-37“The Dharma is the path of the One Vehicle. The sangha is the assembly of the three vehicles. These two refuges are not the ultimate refuge. They are called ‘the partial refuge.’ Why? The Dharma of the path of the One Vehicle attains the absolute Dharma body. Furthermore, there can be no Dharma body other than that of the One Vehicle.
“The assembly of the three vehicles (the sangha), being afraid, seeks refuge in the Tathāgata. Those students who go out to practice turn toward supreme, complete enlightenment. Therefore, these two refuges are not the ultimate refuge but are limited refuges.
“If there are living beings who are subdued by the Tathāgata, they will seek refuge in the Tathāgata, attain the permeation of the Dharma, and will have faith and happiness, seeking refuge in the Dharma and Sangha. These two refuges, [however,] are not two refuges, for they seek refuge in the Tathāgata. Seeking refuge in the supreme truth is seeking refuge in the Tathāgata.
“The supreme truth of these two refuges is the ultimate refuge, the Tathāgata. Why? Because the Tathāgata is not different from the two refuges. The Tathāgata is identical with the three refuges. Why? Because of the path of the One Vehicle. The Tathāgata, who has perfected the four states of fearlessness, is the one who teaches with the lion’s roar. The Tathāgata, according to individual dispositions, teaches through skillful means. This is the Mahayana and not the three vehicles. The three vehicles enter the One Vehicle. The One Vehicle is the supreme vehicle.”