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.

T’ien-t’ai also explains, “The profound doctrine of all phenomena as ultimate reality is the Lotus Sūtra that exists originally and always.” This annotation means that “the deep doctrine of ultimate reality” expounded in the theoretical section of the Lotus Sūtra is called in the essential section the Sūtra of the Lotus Flower of the Wonderful Dharma which exist originally and always. This interpretation is not easy to understand, so please spare no effort in contemplating this.

Shohō Jisso-shō, Treatise on All Phenomena as Ultimate Reality, Writings of Nichiren Shōnin, Faith and Practice, Volume 4, Page 76