As the basis of Buddhism, Sanbo (3 treasures of Buddhism: Buddha, sutras and priesthood), it is considered the founder of the Sect as the treasure of Buddha of beginningless time, Dai Mandala (Great Mandala) of Nam Myoho Renge-kyo Sutra (Devotion to the Law of Hoke-kyo) as the treasure of sutra, and the successive hoshu, of which Nikko the second, who was 'a person of kechimyaku fuho' (the person receiving the transmission of the heritage of the Law), was at the head, as the treasure of priest (priesthood).
仏教の基礎である三宝は、宗祖を久遠元初の仏宝とし、南無妙法蓮華経の妙法大曼荼羅を法宝とし、「血脈付法の人」である第2祖日興を随一として歴代の法主を僧宝であるとしている。