According to Tendai’s “Branches of the Lotus Sutra,” the parables are divided into two portions, the exposition and the explanation of correspondences.

Correspondences for the Parable of the Magic City

Just as the guide, wise and astute, knows well the perilous road, where it is open and where closed, the Tathāgata is the bhiksus’ great leader acquainted with all the distresses, evils, perils, and long-continued processes of mortality, which they must be rid of and removed from.

Just as along the way, the company he leads becomes tired, and the people tell the leader they wish to turn back, if living beings only hear of the One Buddha Vehicle they will not desire to see the Buddha nor wish to approach him, but think that the Buddha way is long and far, and only after long suffering of arduous labor can the end be reached.

It is just as when that leader, in order to give rest to the company, magically makes a great city and after they are rested informs them: “The Place of Jewels is at hand; this city is not real, but only my magic production,” the Buddha, knowing that the minds of living beings are feeble and low, by his skillful means, when they are on their way, to give them rest preaches the two stages of nirvana. If those beings dwell in these two stages, then the Tathāgata proceeds to tell them: “You have not yet accomplished your task. The place where you are dwelling is near the Buddha wisdom. Take note and ponder that the nirvana which you have attained is not the real one! It is only that the Tathāgata, through his skillful means, in the One Buddha Vehicle discriminates and speaks of three.”