In your letter you ask: "What is signified by the Treasure Tower, where Taho Buddha was seated, appearing from within the earth?" The appearance of this bejeweled stupa [in the eleventh chapter of the Lotus Sutra] is of great importance. In the eighth volume of his Hokke Mongu, the Great Teacher T'ien-t'ai explained the appearance of the Treasure Tower. He states that it had two distinct functions: to lend credence to the preceding chapters and to pave the way for the revelation to come. Thus, the Treasure Tower appeared in order to verify the theoretical teaching and to introduce the essential teaching. To put it another way, the closed Tower symbolizes the theoretical teaching and the open Tower, the essential teaching. This represents the two principles of object (kyo) and subject (chi), or reality and wisdom. However, this is extremely complex, so I will not go into further detail now. In essence, the appearance of the Treasure Tower indicates that the three groups of Shakyamuni's disciples attained enlightenment only when they heard the Lotus Sutra and perceived the Treasure Tower within their own lives. Now Nichiren's disciples are doing the same. In the Latter Day of the Law, there is no Treasure Tower other than the figures of the men and women who embrace the Lotus Sutra. It follows, therefore, that those who chant Nam-myoho-renge-kyo, irrespective of social status, are themselves the Treasure Tower and likewise they themselves are Taho Buddha. There is no Treasure Tower other than Myoho-renge-kyo. The daimoku of the Lotus Sutra is the Treasure Tower, that is to say, the Treasure Tower is Nam-myoho-renge-kyo.

Now the entire body of Abutsu Shonin is composed of the five universal elements of earth, water, fire, wind and ku. These five elements are also the five characters of the daimoku. Therefore, Abutsu-bo is the Treasure Tower itself, and the Treasure Tower is Abutsu-bo himself. No other knowledge is purposeful. It is the Treasure Tower adorned with seven kinds of gems - listening to the true teaching, believing it, keeping the precept, attaining peace of mind, practicing assiduously, unselfishly devoting oneself, and forever seeking self improvement. You may think you offered gifts to the Treasure Tower of Taho Buddha, but that is not so. You offered them to yourself. You, yourself, are a true Buddha who possesses the three enlightened properties. You should chant Nam-myoho-renge-kyo with this conviction. Then, the place wherein you dwell and chant daimoku is the place of the Treasure Tower. The sutra reads: "Wherever one teaches the Lotus Sutra, this Treasure Tower of mine will rise and appear before him." Faith like yours is so extremely rare that I will inscribe the Treasure Tower especially for you. You should never transfer it to anyone but your son. You should never show it to others unless they have steadfast faith. This is the reason for my advent in this world.