Tao-sheng Commentary on the Lotus Sutra, p312twelve hundred merits
“One thousand two hundred” meritorious virtues are based on the ten kinds of goodness. They are as follows: Self-practice, converting [others] through teaching, praise, and appropriate joy. Each has ten kinds of goodness, making a total of forty. One goodness in turn can be combined with the ten goodnesses. Forty goodnesses, all combined with the same, make the total of four hundred goodnesses. Four hundred goodnesses have [three grades] each: superior, mediocre, and inferior, making twelve hundred. The three faculties, unlike [the other three], consist of two grades, mediocre and inferior, to produce eight hundred goodnesses. The rest of the faculties have a superior [grade], and so they consist of twelve hundred [virtues].