The Lotus Sutra’s teaching of the Eternal Buddha brings together all of the aspects of the Buddha: the Truth, the person, and enlightened action.
We can see this complete figure of the Buddha when we faithfully devote ourselves to him. Faith in this case means devoting our actions and our thoughts to the Buddha’s way as expressed in his teaching in the Lotus Sutra. The physical body of the Buddha no longer exists since his body passed away, so the direct object of our devotion should be his teachings in the form of the Lotus Sutra. This sutra is the spirit of the Buddha and, since the Buddha’s death, his physical manifestation. Respecting and making offerings to the sutra is exactly the same as respecting and making offerings to the Buddha himself.