…As to the question of where exactly hell and the Buddha exist, one sutra states that hell exists underground, and another sutra says that the Buddha is in the west. Closer examination, however, reveals that both exist in our five-foot body.

…This must be true because hell is in the heart of a person who inwardly despises his father and disregards his mother. It is like the lotus seed, which contains both blossom and fruit. In the same way, the Buddha dwells within our hearts.

Nichiren is telling us hell and the Buddha both exist in us.

The question is, so what? Why does it empower us to know where hell and the Buddha are? Why do we study this letter at the beginning of every year?