It is not known when and by whom this sutra, the so-called closing sutra of the Lotus Sutra, was first recited. The first man to do so, however, was surely a great person. This is because the Sutra of Meditation on the Bodhisattva Universal Virtue is so profound that it is considered to be the continuation of the Buddha’s preaching of the Lotus Sutra, and because it teaches us how we should actually apply the Lotus Sutra in our daily lives. This method is repentance. The Sutra of Meditation on the Bodhisattva Universal Virtue teaches us the true meaning and method of repentance so thoroughly that it is commonly called “the Sutra of Repentance.”