台家所立圓教六即位之第一。一切眾生皆具中道佛性為理，此理具之位與究竟之佛果不二為即。即三惡道之眾生，無一毫之善者，是理即也。見六即條。
(理即佛) The underlying truth of all things is Buddha; immanent reason; Buddhahood; the Tiantai doctrine of essential universal Buddhahood, or the undeveloped Buddha in all beings.
見六即條。