In order to teach and transform others, the connection between the Buddha and living beings has to be established. The establishment of this connection is based on the empathy of living beings toward the Buddha. The empathy and response are interactive. On the one hand, only if there is empathy of beings, can they receive the Buddha’s response. On the other hand, the Buddha’s response is everywhere in approaching beings with their wholesomeness that is about to rise. As there are different capacities of beings, empathy of beings is also different. Accordingly, the Buddha’s responses are also different that are suitable to different beings in different circumstances. This is demonstrated by Chih-i in terms of different phases of correspondence between the capacities of beings with different types of empathy and different responses of the Buddha. The most important cases of correspondence are the four primary phases and the thirty-six phases between Chi and Ying. When these thirty-six phases are in the context of the Ten Dharma-realms, there are total number of sixty-four thousand and eight hundred phases of correspondence between Chi and Ying. Chih-i’s detailed elaboration of these different phases of correspondence exhausts all possible interactive relationship between beings and the Buddha and reflects his perfect harmonization philosophy that enables him to present every aspect of Buddhism comprehensively. With Chih-i’s vivid description of empathy and response, the Buddha’s teaching and transformation of beings is no longer a historical event that only happened in the past but is happening in the present and will happen in the future. What Chih-i asserts through this category Subtlety of Empathy and Response is that the Buddha’s entering into Nirvāṇa does not mean that his activity of saving beings ends. The Buddha is always present, and his response is always available regardless of time and space. Therefore, one’s goal of striving for Buddhahood is not far fetching, considering that one is always benefited by the response of the Buddha. This can be seen in different phases of correspondence between Chi and Ying, whether hidden or manifest, and whether in the past, present and future. (Vol. 2, Page 275)

[T]here is no distinction between coarseness and subtlety in the Lotus Sūtra, since all living beings are subtle in terms of their inherent Buddha-nature, and all responses of the Buddha are subtle as well, since these responses are for the purpose of leading beings to attain Buddhahood. (Vol. 2, Page 267)

Since Buddhahood is the accomplishment of the Buddha, Chih-i relates the effect of Buddhahood with the three Buddhas, and these three Buddhas are in fact different manifestations of one Buddha. In other words, the perfect effect of Buddhahood, i.e., the Threefold Track, is the manifestation of the first three categories of Subtlety. This indicates that the three Subtleties are represented by the three bodies of the Buddha, and these three bodies of the Buddha bear the names of the three Buddhas: Vairocana (P’i-lu-che-na) as dharmakāya represents the Ultimate Subtlety of Objects (Ching-miao Chiu-ching), Rocana (Lu-she-na) as saṃbhogakāya, the Ultimate Subtlety of Knowledge (Chih-miao Chiu-ching), and Śākyamuni (Shih-chia-mou-ni) as nirmāṇakāya, the Ultimate Subtlety of Practice (Hsing-miao Chiu-ching). Vairocana who lives in the Land of Eternity is the Dharma-body (dharmakāya) of the Buddha. Since the dharmakāya is everywhere and reflects true reality (tathatā), Vairocana is taken by Chih-i to represent the Subtlety of Objects as truth. Rocana who sits on the lotus-petal is the Reward-body (saṃbhogakāya) of the Buddha. Since saṃbhogakāya is the dharmakāya in the cosmic world, the former concerns the latter like the knowledge concerns objects as truth. Therefore, Rocana is taken to represent the Subtlety of Knowledge. Śākyamuni who appears in the mundane world to teach and transform living beings is the Transformation-body (nirmāṇakāya) of the Buddha. Since nirmāṇakāya is the function of the saṃbhogakāya, Śākyamuni is taken to represent the Subtlety of Practice. (Vol. 2, Page 265-266)

The perfection of Buddhahood is the ultimate pursuit in Buddhism. According to Chih-i’s explanation, what the great nirvāṇa (adorned with the Three Virtuous Qualities) demonstrates concerns the constant abiding of the luminous dharma-nature characterized by constancy, bliss, self, and purity. The Track of Real Nature is identical to the Virtuous Quality of the Dharmakāya (Fa-shen-te), symbolizing the Buddha’s spiritual body, which is fully endowed with the principal nature of True Reality. The Track of the Illumination of Wisdom is identical to the Virtuous Quality of prajn͂ā (Po-jo-te), which is derived from the Buddha’s perfect wisdom. The Track of Accomplishment is identical to the Virtuous Quality of Liberation (Ch’ieh-t’uo-te) that is derived from the Buddha’s enlightenment, signifying neither contamination nor attachment of all Dharmas. (Vol. 2, Page 264)

Third, the Threefold Track corresponds with the Triple Buddha-nature.
The Track of Real Nature is identical to the Buddha-nature as the Fundamental Cause of Buddhahood, which refers to the fact that all beings are endowed with the True Reality, for it is the inherent nature that determines one’s possibility to attain Buddhahood. The Track of the Illumination of Wisdom is identical to the Buddha-nature as the Understanding Cause of Buddhahood, which refers to the inherent potential for wisdom in all living beings, for it is wisdom that illuminates the inherent nature. The Track of Accomplishment is identical to the Buddha-nature as the Conditional Cause of Buddhahood, which refers to the inherent potential and disposition of living beings for Buddhahood that inspire them to carry out religious practices in order to increase their merits and virtues, and these merits and virtues are the conditions to give rise to the Buddha-nature as the Fundamental Cause of Buddhahood, since it is one’s potential that enables one to do wholesome deeds and to generate one’s wisdom. Chih-i claims that the identification of the Threefold Track and the Triple Buddha-nature is based on the principal nature of sentient beings, since they inherently possess such a nature. Nevertheless, this principle of nature is not manifested before practice, and one has to undertake practice to actualize this nature of Buddhahood. Recognizing that everyone possesses the Triple Buddha-nature secures one’s goal of striving for Buddhahood. (Vol. 2, Page 261-262)

By identifying the Threefold Track with the Triple Course of Ignorance, what Chih-i endeavors to express is that True Reality is all-embracing and is typically embodied in the pattern of identifying opposite parties. Thus, he concludes, for example: “Affliction is identical to Bodhi-wisdom,” or “By treading on the heretic path, one arrives at the Buddha-path.” This is evidenced by Chih-i’s direct statement of identifying the Triple Course of Ignorance with the Three Virtues of Buddhahood:

“What is called the course of suffering refers to the consciousness, name-and-form, contact, and sensation. Naming this coursing of suffering as the Buddha-nature is the indication of naming life-death as dharmakāya, which is like referring ice to water. What is called the course of affliction refers to ignorance, desire, and attachment. Naming this course of affliction asprajiā is like referring firewood to fire. What is called the course of karman implies that the volitional activity, existence, and even the five kinds of grave offence that result in falling in uninterrupted hell are nothing else but the indication of liberation. This is to view binding in terms of unbinding.” (Vol. 2, Page

Chih-i brings forth a critical theory of good and evil, which is based on the principle of True Reality that the Dharma-realm is of no distinction, and that good and evil are of the same reality, in a sense, good contains evil and evil contains good. In the phenomenal world, what appears to be good may be evil as it may attract evil result; and what appears to be evil may bring good result. Good and evil are only relative, and they can never be absolute as long as there is a distinction between them. Only when what one refers to as so-called good and evil are conceived as one identical entity, can one reach the absoluteness of the True Reality. This is true in spite of the fact that in the course of time and space, there appear to be dual aspects called “good” and “evil” in the eyes of ignorant people. (Vol. 2, Page 260)

The nature and appearance of the course of suffering is identical to the nature and appearance of the dharmakāya that is embodied by the Track of Real Nature. Chih-i explains, if one does not recognize that the course of suffering is nothing but the manifestation of the dharmakāya, then the dharmakāya is mistaken for the course of suffering. Nevertheless, if one understands that the dharmakāya and the course of suffering are not two different entities, then the latter is identical to the former. Chih-i explains the identical nature of the two by saying: “Speaking of the dharmakāya apart from the course of suffering is like mistaking south as north, but actually there does not exist another south.”

Here, Chih-i demonstrates three types of identification between good and evil.

The first type of identification is verified through interdependent relationship between two aspects. Understanding ignorance as the cause of suffering is wisdom. Wisdom, which originated from ignorance, resembles the situation in which ice stems from water.

The second type of identification is displayed through entities that are in the state of manifestation or concealment. Establishing good implies the destruction of evil, which resembles the situation in which the actualization of fire burns bamboo.

The third type of identification is confirmed through penetrating the phenomenal world as a whole, which transcends the conventional view of duality.

On one hand, there is no difference between the course of suffering and the dharmakāya as the state of True Reality (that is beyond words and speeches and embraces all entities). The term “course of suffering” or ” dharmakāya” is a dichotomized concept imposed by sentient beings upon True Reality. Whereas the True Reality is the substance of all phenomena, the course of suffering is the dharmakāya, and vice versa. On the other hand, due to one’s state of mind, the course of suffering and the dharmakāya are differentiated. If one’s mind is deluded, one suffers; if one’s mind awakes, there is no more distinction between things, therefore the course of suffering is identified with the dharmakāya. The above identification of the course of suffering and the dharmakāya renders the Threefold Track significant as symbolizing both the cause and effect of Buddhahood. (Vol. 2, Page 255-256)

The nature and appearance of evil karman are identical to the nature and appearance of the Track of Accomplishment. The religious activity of accumulating merits and virtues (which aid in the attainment of the Path) is obviously virtuous, and the course of karman (i.e., being in saṃsāra) is considered to be evil. The reason that the nature and appearance of evil karman are identical to that of good is that good and evil exist interdependently. The essential principle of this identification is about “overturning evil.” Evil is overcome by an act of transformation (i.e., overturning), but not by an act of elimination. This overturning is due to the realization that evil is not an obstacle in aspiring to wholesomeness; rather, it motivates one to carry out religious practice. When evil is treated as the motivation for religious practice, it becomes a positive element rather than a negative element. This emphasizes that evil is not an element to be negated, but a positive element to be affirmed (in a sense that it aids in one’s realization of wholesomeness). Without evil, the existence of wholesomeness is not possible. This identification of good and evil is not simply to display their interdependent relationship, but to reveal a methodological aspect in spiritual practice, i.e., while affirming the positive aspect of this negative element, one turns it over so that this positive aspect can be actualized in practice. The existence of evil allows the good to come into being. Chih-i compares the Track of Accomplishment to the potential for fire contained in bamboo. If the proper conditions are met, and this potential as fire is actualized, it can burn things, like fire can burn bamboo. This illustrates that good is contained in evil, and when good is actualized, it destroys evil. (Vol. 2, Page 254-255)