Sakyamuni Buddha is said to have expounded this sutra at two places and three assemblies. First it was preached at the assembly on Vulture Peak, next at the assembly held in the sky, and last again at the assembly on Vulture Peak. The spiritual significance of the two places and the three assemblies is as follows.

On receiving the teachings of the Buddha, at first we cannot understand them unless they are closely linked with our present actuality. The first preaching of the Lotus Sutra on the earth means that the Buddha first revealed his teachings based on actuality. This is the teaching of wisdom. Next, the preaching of the sutra in the sky, away from the earth, indicates the Buddha as the ideal that takes a step beyond actuality. This is possible through the absolute compassion shown by the Buddha. But his compassionate teaching is meaningless unless we demonstrate it in our actual lives. Therefore, the final preaching of the Lotus Sutra returns to actuality (the earth). As often mentioned in this book, the strange stories in the Lotus Sutra are not descriptions of some dreamlike world but contain well-reasoned spiritual significance.