Tao-sheng Commentary on the Lotus Sutra, p189-190The Dharma cannot be shown.
It is inexplicable by words.
No one can understand it
Except the Buddhas
And the Bodhisattvas
Who are strong in the power of faith.The Buddha earlier preached the three, but now he says that there are no [three], not yet, however, entering the track of the One. This idea is hard to fathom. Those who fathom it are few. Hence, those [whose faith is firm] are widely listed. Those [whose faith] is firm refer to those who are in the eighth stage (bhūmi) or beyond. Only they can fathom that the Buddha is about to preach the One Vehicle. Hence, it is said, “except for.” Those of the two vehicles hold on but cannot fathom it.