T’ien’tai … makes clear that all things and phenomena in the ten realms are manifestations of the ultimate reality. Since ultimate reality is another name of the Lotus Sūtra, what he states is that all things and phenomena are equal to the Lotus Sūtra. It is a reality of a hell showing hell’s appearance. If its appearance turns into that of the realm of hungry spirits, it is no longer a hell. “All phenomena as ultimate reality” means that Buddhas show Buddhas’ appearance, unenlightened people show their appearance, and the true appearance of all things is the truth of the Lotus Sūtra.
Shohō Jisso-shō, Treatise on All Phenomena as Ultimate Reality