[T]he two Buddhas, Śākyamuni and Many Treasures, are functions of the substance, that is the five characters of myō, hō, renge, and kyō. In other words, the Lotus Sūtra is the Original Buddha. “The Life Span of the Buddha” chapter of the Lotus Sūtra mentions the Buddha’s “hidden core and divine powers.” The hidden core of the World Honored One refers to the substance of the Original Buddha possessing the threefold body (Dharma Body, Reward Body, and Accommodative Body). The divine powers mean the three bodies of manifested Buddhas as functions of the Original Buddha (substance). Also, we unenlightened people can fundamentally be the Original Buddha with three bodies of the substance, and the Buddha’s three bodies are functions and manifestations of the Original Buddha. If this is true, although we believed that Śākyamuni Buddha provided the three virtues of master, teacher and parent to us, instead it was we unenlightened people who provide three virtues to the Buddha. The reason why we say this is based on T’ien-t’ai’s interpretation in the ninth fascicle of the Words and Phrases of the Lotus Sūtra that, “The Tathagata (Thus-come One) is a common term for all Buddhas in ten directions in the past, present, and future, two Buddhas (True Body and Accommodative Body), three Buddhas (Dharma Body, Reward Body, and Accommodative Body), the Original Buddha and Buddhas in manifestation.” In this annotation, the Original Buddha refers to unenlightened people and Buddhas in manifestation mean Buddhas. However, there is a difference between unenlightened people and enlightened Buddhas, and those people are unaware that both people and Buddhas originally possess the same threefold bodies either as substance or function.

Shohō Jissō-shō, Treatise on All Phenomena as Ultimate Reality, Writings of Nichiren Shōnin, Faith and Practice, Volume 4, Page 81