The Great Concentration and Insight states:

“What does it mean to listen to a perfect teaching? It means that one’s ephemeral body would instantly be transformed into that of the everlasting Dharma Body, one’s evil passions into unsurpassed wisdom, and one’s evil karma into emancipation. As it is observable, there are three names to this, but only one thing to which it refers. In short, three aspects have been connected with one phenomenon. In fact, since these three concepts all concern one entity, there should be no differences among them. Should one approach the epitome of the Dharma Body, then one also nears the utmost of wisdom and emancipation. Should one’s wisdom be pure and just, then it follows that one’s Dharma Body and emancipation would also be thus. Should one’s emancipation be free and flowing, then it can be assumed that one’s Dharma Body and wisdom would also be thus. In this way, parallels not only exist between the three bodies and the three evils, but in all phenomena. For this reason, all phenomena are intertwined with notions of Buddhist dharma, such that nothing is missing. This manner of viewing things is what is meant by ‘listening to a perfect teaching.’ ”

This interpretation represents a guide to the opening and merging of sōtai seed.

Shimon Butsujō-gi, Listening to the Once Buddha Vehicle Teachings for the First Time, Writings of Nichiren Shōnin, Doctrine 2, Page 246-247