[T]he Three Tracks refer to the same aspects concerning objective reality, knowledge, and practice. These are the three major components in religious cultivation in Chih-i’s philosophy of Buddhism, equivalent to realization (Cheng), teaching (Chiao) and practice (Hsing) in traditional Buddhism respectively. Chih-i’s point is that, these three components are in fact imbedded in the nature of all sentient beings, by which Chih-i strongly argues that all beings are able to attain Buddhahood. The theory of the Three Tracks concludes the previous four categories of Subtlety that are concerned with religious cultivation and indicates that this religious cultivation can be accomplished by the power of self-practice. To further prove the significance of the Three Tracks in attaining Buddhahood, Chih-i correlates them with the ten categories of the triple dharma that are related to the attainment of Buddhahood, and by which the major concepts of Buddhahood are presented. With the fifth category of Subtlety, the process of attaining Buddhahood by the power of self-cultivation is completed. (Page 45)
The Profound Meaning of the Lotus Sutra: Tien-tai Philosophy of Buddhism