Tao-sheng: Total Obliteration of the Three

Therefore, the Buddhas divide the One Buddha-Vehicle into three as an expedient.

As the Buddha thought that men in the defiled age had no lofty will, and because the li of the Buddhas was so profound and distant that they (men) were unable to believe in it, the Buddha designed the doctrine of the three vehicles in order to make it accessible to men. Although it is said that he preached the three, what he preached always [in reality] was the One. Men are now personally in contact with the Buddha. Isn’t this a case of adaptation to make it accessible to men? Traces are closer to men. External demonstration is easier to apprehend. Even if it is possible to make it easy to learn, there is the distance inherent in its self-soness (Izu-jan). Moreover, it has been said that [followers of] the two vehicles had exhausted the bonds of existence; [and yet] they did not have [their] perfuming impressions (vāsanā) disposed of. By moving men close to [the One], [the Buddha] makes [it] easier to go beyond [the three]. If it is possible for them to go beyond [the three] and seek the self-soness [of the One at the same time], they will head for the total obliteration [of the three].

Tao-sheng Commentary on the Lotus Sutra, p195