Sanbo is the Three Treasures which are

1. (Butsuho): The Treasure of the Buddha,
2. (Hoho): The Treasure of the Dharma, and
3. (Soho): The Treasure of the Sangha.

So why do we call the Buddha, the Dharma and the Sangha treasures? Normally, we would consider treasures to be of gold, silver, or other precious material. We consider our heart, however, to be far more precious above all else. So, rather than gaining treasure such as gold or silver, we instead become truly wealthy by having the jewel in our very hearts and polishing that treasure there.

The Buddha, the one who supremely polished this jewel, declared to all, “Look at me, this is Buddhahood.” Mercifully, he showed us all this truth, personally, through being Sakyamuni Buddha. The teaching which showed us how to polish our hearts is Myō Hō Ren Ge Kyō, that which is known as the Dharma Treasure. In regard to the last of the Three Treasures, there are the monks (Hosshi) and the ministers (Soryo) who instruct, and Nichiren Daishonin who is their leader. The Sangha Treasure is a religious society where people assemble and practice with the same faith.

For us, the treasure of the heart is our most important treasure; polishing this treasure is our most important task. As well, the Three Treasures are our most appreciated of all treasures, because they both guide us and demonstrate that which we should do.