《皈依七十颂》所说：『佛、法及僧伽，是求解脱依。』

《百五十赞》中说：
『若彼一切过，毕竟皆永无，若是一切种，一切德依处。设有此心者，即应皈依此，赞此恭敬此，应住其教法。』

凡是有能力辨别谁可皈依、谁不可皈依的人，即应皈依内道佛教的大师、大师的教法，以及安住于应教法的人士。世上大多数人喜欢向世间王魔、天、龙、厉鬼等寻求庇护；外道则多以梵天、帝释等为皈依处，然而这些鬼神本身也是轮回中人，所以不堪皈依。那么究竟谁是可皈依的对象呢？

《皈依七十颂》所说：『佛、法及僧伽，是求解脱依。』

只有佛、法、僧三宝才是可皈依的对象。

节录来自《掌中解脱》

In The One Hundred and Fifty Verses of Praise states:
Take refuge in whomever
Has absolutely no shortcomings,
Absolutely no blindness, and in whom resides
Every aspect of all good qualities.
When you think of this,
Respect those who praise him
And abide by his teachings.

As long as we have the ability to discern who we should and should not take take refuge in,  we must then take refuge in the true Dharma, the lineage masters and their teachings, and those who practice and live in accordance to the teachings. Most people in the world are inclined to seek protection from beings like the demon king, beings from the heavenly, dragon and ghost realms etc; other non-Dharma kind of refuge, it is usually the God Brahma and King of Heaven, Indra etc. These ghost and heavenly beings themselves are still cycling in cyclic existence, therefore, refuge should not be taken in them. So who and what are the ultimate objects of refuge?

Seventy Verses on Taking Refuge states that: 
Buddha, Dharma, and Sangha are the refuge for those desirous of liberation. 

The only objects of refuge are the Three Jewels - the Buddha, Dharma and Sangha. 

excerpts from Liberation in the Palm of Your Hand