妙法蓮華經玄義 2.71

2.71

△別釋妙者，為三：若鹿苑三麁，鷲頭一妙，皆迹中之說，約迹開十重論妙。此妙有迹、有本，本據元初，元初本妙十重論妙。迹本俱是教，依教作觀，觀復有十重論妙。迹中有眾生法妙、佛法妙、心法妙，各十重，合三十重。此與眾經論妙有同有異。本中三十妙，與眾經一向異。此六十重一一復有待妙、絕妙，則有一百二十重。若破麁顯妙，即用上相待妙。若開麁顯妙，即用上絕待妙（云云）。

[Section] separately explaining 'subtle' has three parts: The three coarsenesses of Deer Park and the one subtlety of Vulture Peak are all expositions in the traces; in terms of the traces, ten layers are opened to discuss the subtle. This subtle has the traces and has the original source; the original source is based on the primeval origin, and the primeval original subtlety has ten layers to discuss the subtle. Both traces and original source are teachings; relying on the teachings one engages in contemplation, and contemplation again has ten layers to discuss the subtle. In the traces there are the subtlety of the phenomena of sentient beings, the subtlety of the Buddha-dharma, and the subtlety of the phenomena of mind, each having ten layers, totalling thirty layers. This has both similarities and differences with the discussion of subtlety in the various sūtras. The thirty subtleties in the original source are entirely different from the various sūtras. Each of these sixty layers again has relative subtlety and cut-off subtlety, which makes one hundred and twenty layers. If it is breaking the coarse to reveal the subtle, then one uses the above relative subtlety. If it is opening the coarse to reveal the subtle, then one uses the above cut-off subtlety (and so forth).