妙法蓮華經玄義 2.21

2.21

As for 'such substance', it takes that crushed, coarse and evil form and mind as its physical substance. Furthermore, in the present lifetime it has already crushed the mind, and in the future lifetime it will crush the form. Again, in the present lifetime the flower-reward also crushes form and mind, and in the future lifetime the fruit-retribution also crushes form and mind. Therefore it takes the crushed form and mind as its substance.