When contemplating 'the Buddha' as Busshin (the body of the Buddha), such as looking at tangible images of the Buddha or Buddhist statues, or when meditating on the Buddha as Hosshin (dharma body or Buddhism's highest form of existence) appearing as an essential truth of reality, the meaning of 'Nen' naturally changes to the meaning of Butsu (Buddha).
「仏」を仏身とみる場合、具体的な仏の相好（そうごう）とか仏像とかとみる時と、仏の本質的な実相の理をあらわす法身（ほっしん）とみる時とでは、「念」の意味もおのずから変わってくる。