The Lotus Sūtra consists of two “wonders,” one is the first 14 chapters called the theoretical section, and the other the last 14 chapters called the essential section. The two “wonders” can be divided into 10 “wonders” each, amounting to twenty. Or, the 30 “wonders” of the theoretical section and the 30 “wonders” of the essential section are put together to be 60. The 40 “wonders” of both theoretical and essential sections and the 40 “wonders” of meditation are joined together to be 120 tiers of “wonders.” Each of the 69,384 Chinese characters of the Lotus Sūtra has its own “wonder,” which means that there are in total 69,384 kinds of “wonders.”

Hokke Daimoku Shō, Treatise on the Daimoku of the Lotus Sūtra, Writings of Nichiren Shōnin, Faith and Practice, Volume 4, Page 42