[T]he subtlety of the Dharma of Buddha is expressed in a passage of the Lotus Sūtra:

“Cease! Cease! No need to explain. My dharma is too subtle to be conceptualized.”

Chih-i concludes:

“The Buddha-dharma is not beyond the Relative and the Ultimate, which is so profound and subtle that it is difficult to be viewed and difficult to be comprehended.”

The meaning of the Subtlety of Knowledge concerning the Ultimate Truth (Shih-chih Miao) is drawn from this sentence:

“Among all sentient beings, none of them can conceive the Buddha.”

The Subtlety of Knowledge concerning the Relative Truth (Ch’üanChih Miao) is drawn from this sentence:

“When it comes to the other categories of the Buddha-dharma, nobody can fathom them either.”

The subtlety of the Dharma of Buddha, composed of the Relative and Ultimate Truth, is evident from the above quotation. Chih-i remarks: “Only Buddhas and Buddhas can ultimately exhaust the Ultimate Truth of all dharmas.”

Basically, the category, Dharma of Buddha, addresses the Ultimate Truth and the Relative Truth that can be the foundation for all the doctrines in the Buddha’s teachings. (Vol. 2, Page 69)