妙法蓮華經玄義 9.145

9.145

會三顯一者，正就於行。《大品》會宗云：「四念處四禪等，皆是摩訶衍。」但會其法，未會其人。此經人法行俱會，故云：汝等所行是菩薩道，漸漸修學悉當成佛，低頭舉手皆成佛道（云云）。

'Converging the three and revealing the one' specifically concerns practice. The Pañcaviṃśatisāhasrikā converges purports, saying: 'The four applications of mindfulness, four dhyānas, and so forth are all the Mahāyāna.' It only converged their dharmas, not yet converging their persons. This sūtra converges persons, dharmas, and practices together; hence it says: 'That which you practice is the bodhisattva path; gradually training and learning, all will become buddhas'; 'Bowing the head or raising a hand, all have attained the buddha path' (and so on).