乃指十種超勝之不可思議而言。智顗解釋「妙法蓮華經」（法華經）經題中最初之「妙」字，謂之包含十義，而分別說迹門十妙、本門十妙、觀心十妙。此說見於法華玄義卷二上、卷七上等。門之十妙屬於法華經前半十四品，係基於方便品的諸法實相之意，而謂藏、通、別之三教與菩薩等之九界為權（方便之法）。與圓教、佛界等之實相對比，權是粗、實是妙（超殊勝）。若自開除執權之心，以表顯實相之意義而言，則權即實、實即權。法華一乘圓教是權實共妙之絕待妙；法華之妙與法華以前諸經之粗相較，為相待之妙，若泯絕相待之言語思慮，則為絕待之妙。又本門之十妙屬於法華經後半十四品，係依據壽量品中開迹顯本之義，以明久遠本佛之妙。觀心之十妙則是觀照實踐法華經本迹二門所說之真理。又本迹二門之十妙各具心法妙、佛法妙、眾生法妙之三法妙，及相待妙、絕待妙之二妙，合為一百二十重。若本迹相對比，則迹是權、粗，本是實、妙。茲略述迹門、本門、觀心之十妙如下：
　(一)迹門十妙，即：(1)境妙，智的對象之境為妙。(2)智妙，觀照之智慧為妙。(3)行妙，實踐覺悟之行為（所修之行）為妙。(4)位妙，實踐階段之階位為妙。(5)三法妙，真性、觀照、資成之三軌為妙。即對境、智、行三妙之果而言，此為三法妙，準此加以類推，三道、三識、三佛性等十種三法亦為妙。(6)感應妙，眾生之根機與佛之應現。即導者與被導者之作用為妙。(7)神通妙，佛之身業為妙。(8)說法妙，佛之口業為妙。(9)眷屬妙，親近佛陀，受其利益者為妙。(10)利益妙，又作功德利益妙。受益之效果為妙。以上十妙復分為自行（自求菩提之實踐）與化他（教導他人）兩種，(1)至(4)是自行之因，(5)是自行之果，(6)至(8)是化他之能化（導手），(9)、(10)是化他之所化（被導之手）。
　(二)本門十妙，分別為：(1)本因妙，從本佛之因而言，其修行之因為妙。(2)本果妙，依其因而得本佛之果為妙。(3)本國土妙，本佛所在之國土為妙。(4)本感應妙，本佛以悟智救度眾生之作用，與被救者之根機相應，故說妙。(5)本神通妙，本佛悟道之初，為救度眾生而示現之神通為妙。(6)本說法妙，本佛悟道最初之說法為妙。(7)本眷屬妙，最初依本佛被教化者為妙。(8)本涅槃妙，本佛之涅槃常住，本來具足，異於為教化人而示現之涅槃。(9)本壽命妙，本佛能自在地示現長短不同之壽命，其壽命為妙。(10)本利益妙，謂本佛給予之利益為妙。以上十妙復分為自行與化他二種：(1)是自行之因，(2)、(3)、(8)、(9)是自行之果，(4)、(5)、(6)是化他之能化，(7)、(10)是化他之所化。迹門之目的乃在斷迷妄、悟中道，故詳說自行之因；對此，本門係表佛是久遠佛，乃菩薩漸增長中道智慧，漸次減少變易生死，故詳說自行之果。如此本迹互異，但其不思議之境界則無差別。
　(三)關於觀心十妙，雖在法華玄義中無詳說，但可由湛然之十不二門之說理解之。〔法華玄義釋籤卷二上至卷七下、法華經綸貫、法華十門觀心十妙釋〕（參閱「十不二門」374）

The ten wonders, or incomprehensibles; there are two groups, the 迹ｖ traceable or manifested and 本門妙 the fundamental. The 迹門十妙 are the wonder of: (1) 境妙 the universe, sphere, or whole, embracing mind, Buddha, and all things as a unity; (2) 智妙 a Buddha's all-embracing knowledge arising from such universe; (3) 行妙 his deeds, expressive of his wisdom; (4) 位妙 his attainment of all the various Buddha stages, i.e. 十住 and十地; (5) 三法妙 his three laws of 理, 慧, and truth, wisdom, and vision; (6) 感應妙 his response to appeal, i.e. his (spiritual) response or relation to humanity, for "all beings are my children"; (7) 神通妙 his supernatural powers; (8) 說法妙 his preaching; (9) 眷屬妙 his supernatural retinue; (10) 利益妙 the blessings derived through universal elevation into Buddhahood. The 本門十妙 are the wonder of (1) 本因妙 the initial impulse or causative stage of Buddhahood; (2) 本果妙 its fruit or result in eternity, joy, and purity; (3) 國土妙 his (Buddha) realm; (4) 感應妙 his response (to human needs); (5) 神通妙 his supernatural powers; (6) 說法妙 his preaching; (7) 眷屬妙 his supernatural retinue; (8) 涅槃妙 his nirvāṇa; (9) 壽命妙 his (eternal) life; (10) his blessings as above. Both groups are further defined as progressive stages in a Buddha's career. These "wonders" are derived from the Lotus sūtra.