It says in the Lotus Sutra, “Why is this, Śāriputra? Because all the buddhas, the tathāgatas, are accomplished in explaining that which has its own cause.” Since the tathāgatas have accomplished four types of merit they are able to emancipate living beings. What are these four?

1. The accomplishment of being established. Just as it says in the Lotus Sutra, “The tathāgatas have perfected various expedient means, [various insights, various interpretations, and various explanations].” [The perfection of] “various expedient means” indicates [a tathāgata’s] descent from Tusita Heaven until he reveals his entrance into [final] nirvana.
2. The accomplishment of teaching that converts [living beings]. Just as it says in the Lotus Sutra, “various insights…” [The perfection of] “various insights” shows [the tathāgatas can reveal] the causes of defilement and purity.
3. The accomplishment of distinctions. Just as it says in the Lotus Sutra, “various interpretations…” [The perfection of] “various interpretations” means that he is able to achieve results by how he preaches in accordance with the Dharma.
4. The accomplishment of teaching. Just as it says in the Lotus Sutra, “various explanations…” [The perfection of] “various explanations” means [the tathāgatas] use the four analytical knowledges to teach [the Dharma] through whichever names, words, or letters [are required] according to whatever capacity a living being has to accept it.