Relative Subtlety means that the subtlety is spoken of in opposite to the coarseness. To Chih-i, the coarseness refers to the “half-written letter” (Pan-tzu), symbolizing śrāvakayāna – the partially expressed teaching; and the subtlety refers to the “full-written letter” (Man-tzu), denoting Mahāyāna – the fully expressed teaching. The doctrine that can penetrate the principle or truth as the full-written letter (Man-li)3 is subtle; otherwise, it is coarse. Nevertheless, Chih-i declares that there are two situations in penetrating the principle or truth as the full-written letter. The doctrines in the scriptures of Vaipulya (Fangteng), and Prajn͂ā (Po-jo) are relative in penetrating the principle or truth (Tai-fang-pien T’ung-man-li), and the doctrines in the Lotus Sūtra are ultimate, for it directly reveals the principle or truth (Chih-hsien Man-li). (Vol. 2, Page 90-91)
The Profound Meaning of the Lotus Sutra: Tien-tai Philosophy of Buddhism