In most-- if not all-- forms of Buddhism, the Three Jewels are taken before the Sangha for the first time, as a part of the conversion ritual.

Although Buddhists concur that taking refuge should be undertaken with proper motivation (complete liberation) and an understanding of the objects of refuge, the Indian scholar Atisha identified that in practice there are many different motives found for taking refuge. His idea was to use these differing motivations as a key to resolving any apparent conflicts between all the Buddha's teachings without depending upon some form of syncresis that would cause as much confusion as it attempted to alleviate.

It is extremely important to note that in Buddhism, the word "refuge" should not be taken in the English sense of "hiding" or "escape;" instead, many scholars have said, it ought be thought of as a homecoming, or place of healing, much as a parent's home might be a refuge for someone. This simple misunderstanding has led some Western scholars to conclude that Buddhism is "a religion for sticking one's head in the sand," when most Buddhists would assert quite the opposite.

In the 11th century, Lamp for the Path by Atisha, and in the subsequent Lamrim tradition as elaborated by Tsongkhapa, the several motives for refuge are enumerated as follows, typically introduced using the concept of the "scope" (level of motivation) of a practitioner:

Worldly scope is taking refuge to improve the lot of this life
Low scope is taking refuge to gain high rebirth and avoid the low realms
Middle scope is taking refuge to achieve Nirvana
High scope is taking refuge to achieve Buddhahood
Highest scope is also sometimes included, which is taking refuge to achieve Buddhahood in this life.

The Four Noble Truths