They also say that although the ichinen sanzen is treated as an important doctrine of the Tendai sect, it is only mentioned once by Zhiyi in his Makashikan (Mahayana Practice of Cessation and Contemplation) vol. 5; notwithstanding, Tannen called it 'utmost and fundamental.'
また、一念三千は天台宗の重要な教理であるとするも智顗は摩訶止観5で、たった一度しか言及していないものを湛然が「終窮・究極」と配しただけであると。