Those who read the Lotus Sūtra, therefore, should not regard it as consisting of merely written words. The words are the mind of the Buddha. Grand Master T’ien-t’ai states:

“When the Buddha was requested to expound the Lotus Sūtra, He preached the meaning of the teachings, not merely the words of the sūtra. The meaning of the teaching is the mind of the Buddha, which is the insight of the Buddha. The insight of the Buddha is so profound that the Buddha declined three times to preach it. He agreed to expound it only upon the fourth request. Why was it necessary to make such a difficult arrangement? It is because the Lotus Sūtra expounds the insight of the Buddha. Other sūtras were preached simply without such an arrangement.”

The “mind of the Buddha” in this commentary arises from the interpretation that the Lotus Sūtra, which is itself of the physical aspect, is of the spiritual aspect. When we define the Lotus Sūtra as the spiritual aspect and enshrine it alongside a wooden or painted image of the Buddha with 31 marks of physical excellence, the image itself becomes the living Buddha. This is what is called the attainment of Buddhahood by trees and plants.

Mokue Nizō Kaigen no Koto, Opening the Eyes of Buddhist Images, Wooden Statues or Portraits, Writings of Nichiren Shōnin, Faith and Practice, Volume 4, Page 91-92