Further, there exist views that assert it is the same Nyorai as Dainichi Nyorai and such views derive from the interpretation by Tendai Esoteric Buddhism that Shaka Nyorai of Kuon-jitsujo, advocated in Lotus Sutra of exoteric Buddhism, coincides with Dainichi Nyorai of Esoteric Buddhism or Shaka Nyorai appears in the shape of Dainichi Nyorai in order to save people.
さらに大日如来と同体とする説があるが、これには天台密教において、顕教での妙法蓮華経に説かれる久遠実成の釈迦如来＝密教の大日如来との解釈と、釈迦如来の衆生救済の姿という二つの見方による。