伊字三點

refers to the Sanskrit sign () as neither across nor upright, being of triangular shape, and indicating neither unity nor difference, before nor after. The <Nirvana Sutra> applies the three parts to 法身 (sa) dharmakāya, 般若 (sa) prajñā and 解脫 (sa) vimokṣa, all three being necessary to complete nirvana. It is also associated with the three eyes of Śiva. When considered across they represent fire, when upright, water. At a later period the three were joined () in writing.