According to this interpretation, "the Nirvana Sutra" is no more than another version of Buddha's previous teachings revealed in "the Lotus Sutra" sermons, made particularly for the unenlightened masses.
したがって『涅槃経』は『法華経』で既に述べた教説を機根の低い衆生に重ねて説いただけにすぎない、とされる。