The following is an excerpt from Great Perfection Buddha in the Palm of the Hand a commentary by Gyaltrul Rinpoche:
The reason for taking refuge is based on the awareness of the precious human rebirth, on the awareness that, having attained the precious human rebirth, to waste it will be just like returning empty-handed from a land of precious jewels. Keeping that in mind, you must recognize that you need some kind of guide, some kind of help, someone or something that will teach you, show you, how to make use of your precious opportunity. This someone or something is the three jewels of refuge.
As I have mentioned, one should not take refuge in or rely upon the external form, the body of the lama or the actual presence of the Buddha. If that were important, then we would all be in trouble because the Buddha is long gone now and the lama will also pass. Even though the Buddha and all the great teachers of the past are no longer in this world, there are still buddhists. Buddhism lives on because refuge isn’t taken in the body, the form, of a teacher; it’s taken in the qualities that are actualized in that particular embodiment.
The enlightened body has specific attributes, indicated by specific physical characteristics. You must learn what those attributes are. There are many different teachings on the subject of the enlightened body. For example, the fact that a buddha or a deity has one face symbolizes the dharmakaya, the great bindhu that is the one nature of reality, or truth. Two arms symbolize method and wisdom in non-dual union. When you take refuge in the sangha you take refuge in the qualities the sangha represents, not the bodies of the sangha members. When you take refuge in the dharma you aren’t taking refuge in the paper and ink, in the pages that the dharma is written on; you’re taking refuge in what the words express, in the quality and essence of the teaching. Whatever your dharma practice may be, on whatever level, it is in the meaning of the dharma that you take refuge.
If you intend to study with a spiritual teacher, that teacher should be an embodiment of the qualities of the three jewels of refuge, and you should know what those qualities are. If you take refuge in an ordinary person who lacks a higher level of realization, who, in his ignorance, mixes traditions to create something new — maybe mixing hinduism and buddhism, throwing in a little christianity or taoism, making a little garbage container — then you will find yourself in trouble. It won’t be beneficial to you; it will harm you and everyone else involved. And you shouldn’t become such a teacher, because you won’t be a suitable object of refuge. If you are not a lama, a qualified spiritual teacher, then you are sangha. Since the sangha is one of the three jewels, it is important that you also be clean and pure.
This so priceless for practice. Thank you.