Each character of the Lotus Sūtra is a living Buddha but seen through the “naked eye” of a common person, it looks like nothing but a character. For instance, the Ganges River looks like fire to the hungry ghosts, water to human beings, and “nectar” to the heavenly beings. The same water appears to be different to those who live under different circumstances. These characters of the Lotus Sūtra cannot be seen at all by the blind, but they appear as black letters to the “naked-eye” of ordinary people, the sky to the “wisdom-eye” of the Two Vehicles, various doctrines to the “dharma-eye” of the bodhisattvas, and the Buddhas to the “Buddha-eye” of those in whom the seed of Buddha is ripe. Therefore, it is preached in the “Appearance of the Stupa of Treasures” chapter of the Lotus Sūtra, “He who upholds this sūtra sustains the Buddha,” and Grand Master T’ien-t’ai states in his “Ryaku Hokekyō,” “I believe in the Lotus Sūtra, consisting of eight fascicles, 28 chapters, namely 69,384 Chinese characters. Each of these characters is itself the true Buddha, who preaches the dharma for the benefit of people who listen.”
Hōren-shō, Letter to Hōren, Writings of Nichiren Shōnin, Volume 6, Followers I, Page 56-57