“As for the prescriptive precepts [of taking refuge], they are to consider as the buddha jewel any image of a buddha’s physical form, even one of inferior artistry or materials, to view any scripture of four lines or more as the dharma jewel, and to regard as sangha jewels even those who show only the outward signs of ordination. Make them offerings, praise and serve them, for doing so is the ideal source of all excellence, benefit and happiness in this life and the next.”
From The Southern Lineage – Stages of the Path to Enlightenment by Je Gendun Jamyang As translated in: The Southern Lineage Lamrim: An Explicit Instruction on the Stages of the Path to Enlightenment – The Abbreviated Commentary Lineage of Manjughosha’s Oral Instructions by Gedun Jamyang, which is included in The Pearl Garland: An Anthology of Lamrims, translated from the Tibetan under Venerable Dagpo Rinpoche’s guidance by Rosemary Patton, Editions Guepele (France)