The doctrine of the Tendai School clearly shows the true intent of various Buddhas through its theoretical study of Buddhist teaching. Therefore it is stated by Grand Master Dengyō in his Outstanding Principles of the Lotus Sūtra, “The Lotus Sūtra appears to be admired but in fact the heart of the sūtra is being destroyed.” Grand Master T’ien-t’ai, furthermore, explains this in his Profound Meaning of the Lotus Sūtra, “In spreading various sūtras other than the Lotus Sūtra, it does not matter in their doctrines whether the theoretical study is clarified or not. To spread the Lotus Sūtra, however, it will be difficult to understand its scriptural statements and to discuss the doctrine unless the theoretical study is clearly explained.” This shows that the doctrine of the Tendai School is based especially on theoretical study.
Shoshū Mondō-shō, Questions and Answers Regarding Other Schools, Writings of Nichiren Shōnin, Doctrine 3, Page 177