When a wise man who mastered the Lotus Sūtra conducts a service for the remains of the dead, the dead man’s human body becomes the Dharma Body. This is what is meant by “with one’s present body.” It is possible for a wise man of the Lotus Sūtra to recover the spirit that left the dead person, put it back into the remains and convert it into the Buddha mind. This is the so-called attainment of Buddhahood.

The term “with one’s present body” is the physical aspect while the “attainment of Buddhahood” is the spiritual aspect. Therefore, it is possible to convert the dead person’s physical and spiritual aspects into the state of enlightenment that lasts forever from the eternal past. This is called the attainment of Buddhahood with one’s present body. Therefore, it is stated in the “Expedients” chapter of the Lotus Sūtra, “The reality of all things consists of appearance (body of the dead), nature (his mind), substance (his body and mind), etc.”

Mokue Nizō Kaigen no Koto, Opening the Eyes of Buddhist Images, Wooden Statues or Portraits, Writings of Nichiren Shōnin, Faith and Practice, Volume 4, Page 91-92