The reasons for being able to take refuge in the Three Jewels
We can take refuge in the Three Jewels is mainly because of the excellent qualities of the Buddha Jewel, of which there are 4:
(1) The Buddha liberated himself from all sufferings;
(2) The Buddha is able to skillfully help all beings to be free from sufferings;
(3) The Buddha acts with great compassion and fairness towards all beings; and
(4) The Buddha benefits all beings regardless of whether they have gratitude towards him.
Translated from the excerpt from The Liberation in The Palm of Your Hand