The Common teaching is the beginning of the Mahāyāna teaching, and it preaches the Three Learnings: to observe the Buddhist precepts, to concentrate on meditation, and to gain wisdom. What is mainly taught in this teaching does not go beyond the Six Realms of the triple world. However, a few bodhisattvas with superior capacities may perceive the teachings beyond the Six Realms of the triple world by hearing the principle of the Common teaching. The śrāvaka, pratyekabuddha and bodhisattvas all learn the same teaching and eliminate the delusions in view and thought. In addition, some śrāvaka and pratyekabuddha may enter the state of turning the body to ashes and annihilating consciousness while others do not.

Ichidai Shōgyō Tai-I, Outline of All the Holy Teachings of the Buddha, Writings of Nichiren Shōnin, Doctrine 3, Page 73