This paper considers Dōgen’s 道元 interpretation of the expressions “yuibutsu yobutsu” 唯仏与仏 and “shohō jissō” 諸法実相 in the Chapter on Upāyakauśalya of the Saddharmapuṇḍarīkasūtra that Dōgen quotes in the ‘Shohō jissō’ fascicle of his Shōbōgenzō正法眼蔵. In my opinion, Dōgen does not read the scripture in its original sense and interprets “yuibutsu yobutsu” and “shohō jissō” as the same. In doing so, Dōgen views yuibutsu and shohō as phenomenal matters, and sees them as ultimate truths, whereas yobutsu and jissō are treated as the essence. There is a level of disagreement here regarding existence or truthfulness. Kyōgō 経豪 (1451–1492), commenting in his Shōbōgenzōshō 正法眼蔵抄, places emphasis on “jissō” and gives a different interpretation than Dōgen’s. Tenkei天桂 (1648–1735), in his Shōbōgenzō benchū 正法眼蔵弁註, reveals his critical awareness of those who fail to understand Dōgen’s findings
