Setting up the Threefold Track is a matter of first identifying with the three Subtleties (Objects, Knowledge, and Practice) in the same order, for the latter three Subtleties possess the characteristics of the former Threefold Track. Objects possess the characteristic of the Track of the Real Nature, for the latter is the Buddha-nature that embodies the principle of truth. Knowledge possesses the characteristic of the Track of the Illumination of Wisdom, for the latter is about the perception of truth, which is related to knowledge. Practice possesses the characteristic of the Track of the Accomplishment, for the latter is about practice that aids in the accomplishment of one’s perception.

Second, the identification is made between the Three Tracks and the Three Virtuous Qualities of Buddhahood under the condition that the former is accomplished. This is to say that, both are just different states of the same thing. Chih-i explains:

“If the Track of the Real Nature could be made manifest, it would be named the Dharmakāya. If the [Track of the] Illumination of Wisdom could be made manifest, it would be named the Prajn͂ā. If the [Track of the] Accomplishment could be made manifest, it would be named Liberation.”

Third, the Threefold Track is identified with the Ten Suchnesses (suchness of appearance, nature, substance, power, function, causes, conditions, effects, retributions, and beginning-and-end-ultimately-alike) in the Buddha-realm, and the Threefold Truth (Emptiness, the Provisional, and the Middle Way).