Every sect of Buddhism reveres what is called "The Three Treasures (or Jewels)" They are: the Buddha himself; the Law or Dharma he teaches; and the followers who preserve and propagate the teaching. The meaning of this Third Treasure is at the very heart of the doctrinal (and practical) dispute between Nichiren Shoshu and the SGI.  This sections uses Nichiren Shoshu's own pronouncements to show that its interpetation is dogmatic, hierarchical — and not in the least consistent with Nichiren Daishonin's Buddhism.

Dai Nichiren Special Edition 2, "The Correct Way of Faith": 

(1)"Finally, should one have read these notes before continuing on with the rest of the document, it is easily conceivable that one might think that all one need to do is believe in and chant Nam-myoho-renge-kyo to the Gohonzon. But, as is clearly delineated in several other sections of this dissertation, we must be aware that when the Daishonin expounded this Buddhism, he founded the Gohonzon on the Three Treasures of the Law, the Buddha and the Priest. Without correct understanding of and faith in all three Treasures, and at this crucial time in the history of Nichiren Shoshu Buddhism, this refers specifically to the undeniably profound significance of the High Priest, not only is our sought after enlightenment and happiness impossible, on the contrary, through innocent and sincere adherence to misinterpretation of the doctrines, carefully calculated over a long period of time, we are in mortal danger of plunging headlong into lifetime after lifetime of the sufferings of hell." —pp. 24-25
Here's what it says in other sections of this "document": 
(2)"In our hearts, we should rely upon the fundamental object of Worship of True Buddhism, which is built upon the Three Treasures. The Three Treasures are so called because the Treasure of the Buddha, the Treasure of the Law and the Treasure of the Priest are the Three Treasures which can save all of mankind and lead the world to purity.

"The Three Treasures are.....and the Treasure of the Priest, who is first and foremost, the only one who was able to share the Daishonin's Buddhahood, the second High Priest Nikko Shonin, who was followed by the third High Priest Nichimoku Shonin and each successive High Priest in the lineage of the Bestowal of the Living Essence of the Law." —p.10


Followed by a one paragraph explanation of the Buddha and Law, which contains this sentence: 

(3) "Conversely, it is a great error to think that the Mystic Law exists outside the flesh and blood body of the Daishonin." —p.11
Then:
(4)"The Three Treasures of the Buddha, the Law and the Priest are one. This is clear if one examines the way in which the True Object of Worship, the Gohonzon, is enshrined in this sect...Further, within such temple structures as the Grand Reception Hall at the Head Temple, when one faces the Gohonzon, to the left, there is an enshrined statue of the Daishonin, and to the right, one of Nikko Shonin. In this way, we are able to offer our prayer to each Treasure individually. Although this form is entitled the Three Treasures in Separate Bodies, because they are enshrined as a trinity, they form a single Gohonzon. It therefore follows that the Treasure of the Priest is to be regarded with as much reverence as the Treasures of the Buddha and the Law." —pp. 11-12
Next section is entitled "The significance of the Treasure of the Priest is derived from the face-to-face bestowal of the Living Essence of the Law": 
"(5)Nichiren Daishonin's Buddhism of the Sowing has been perfectly transferred through the face-to-face bestowal of the Living Essence of the Law by the Master upon the one and only disciple who is next in the lineage. It is by these means that the Treasure of the Priest derives his actual virtue and true power.....

"...It follows that the Treasure of the Priest(s) was first received by Nikko Shonin through the Bestowal of the living Essence of the Law by the Daishonin, and after that, the Pure Law was passed to each successive High Priest in the lineage of the heritage, spanning the generations until the present day. And now the Pure Law is borne by the current high priest. In addition, as well as in a broader sense, the Treasure of the Priest includes all of the Head Priests and assistant priests who, with absolute faith in and obedience to the instructions of the High Priest, are dispatched to each local temple as his representatives. —pp. 12-13

A "treasure" is too easily thought of as something that has value in and of itself; while this is obviously the case with the Buddha and the Law, to call a person a "treasure" just because of his or her title or position — or mere membership in a religion — distorts what "practicing the Buddha's teachings" is all about. Giving someone a place among "treasures" just because of position divorces the concept from daily life, and leads to stultification, a sapping of the vitality of the teaching.

That said, let's look at the enumerated concepts "Nichiren" Shoshu teaches. 

(1)"Finally, should one have read these notes before continuing on with the rest of the document, it is easily conceivable that one might think that all one need to do is believe in and chant Nam-myoho-renge-kyo to the Gohonzon." 
However, believing in the Law and chanting it is exactly the practice prescribed by the Buddha, Nichiren Daishonin. In his writings, he says: "You must also teach others." (The Writings of Nichiren Daishonin, p. 386 — hereafter abbreviated "WND"). Practice for others is the ONLY thing Nichiren says, anywhere in the Gosho, one must do beyond "believe in and chant Nam-myoho-renge-kyo to the Gohonzon."

But Nichiren Shoshu has added "we must be aware that when the Daishonin expounded this Buddhism, he founded the Gohonzon on the Three Treasures of the Law, the Buddha and the Priest", and that "at this crucial time in the history of Nichiren Shoshu Buddhism, this refers specifically to the undeniably profound significance of the High Priest."

First of all, the Treasure of the Priest (or community of believers, as most Buddhist sects see it) derives from the existence of the Law — not the other way around. Without the Buddha expounding the Law, how could there be people — "the Priest" — to practice it, preserve it and propagate it? But, there could be people without the Buddha expounding the Law — obviously, the world was heavily populated before Nichiren Daishonin was born. To invert this relationship by saying that the Gohonzon is founded, in part, on The Treasure of the Priest is nothing but an attempt to elevate the ordained clergy of "Nichiren" Shoshu. and especially the high priest, to a status similar to that of the Gohonzon.

Second, the "undeniably profound significance of the High Priest" is undeniably profound only under certain conditions — that is, he "should be the leader of propagation". as the Daishonin instructed Nikko in a transfer document. Without action, there is no "significance" at all to the High Priest, other than as the administrator of a temple.

The Daishonin established one thing to be the focus of faith — the Gohonzon. The Gohonzon does not need Nikken Abe to validate itself, nor does it need practitioners to believe in Mr. Abe before it becomes a source of benefit. The Daishonin said "Believe in the Gohonzon, the supreme object of worship in Jambudvipa." (ibid). He also said: 

"People can attain enlightenment in two ways: by meeting the Buddha and hearing the Lotus Sutra, or by believing in the sutra even though they do not meet the Buddha." —WND, p. 359
There are hundreds of other passages extolling the Gohonzon, explaining its benefits, defining the need for its propagation, explaining its significance in the stream of Buddhism. Not one of them gives any indication that the high priest of any sect has an especially significant bearing on the Gohonzon's validity.

From Dai Nichiren Special Edition 2:

(2) "In our hearts, we should rely upon the fundamental object of Worship of True Buddhism, which is built upon the Three Treasures. The Three Treasures are so called because the Treasure of the Buddha, the Treasure of the Law and the Treasure of the Priest are the Three Treasures which can save all of mankind and lead the world to purity."
Again the notion that the Gohonzon is based, in part, on the priests of Nichiren Shoshu.

It is the Law that "can save all mankind." But the Law will not be able to have this effect if the Buddha does not reveal its existence. And the work of the Buddha, and the virtue of the Law, are to no avail unless people continue to practice the Law as the Buddha teaches. The Buddha does not teach that one must enter the priesthood of a particular sect in order to correctly practice, or gain benefit from, the Law. One must be "of the same mind" as the Buddha, who taught "there should be no discrimination among those who propagate the five characters of Myoho-renge-kyo" (WND, p. 385). All practitioners are equally able to "be of the same mind as Nichiren", that is, all are "treasures." 

Then: 

"the Treasure of the Priest, who is first and foremost, the only one who was able to share the Daishonin's Buddhahood, the second High Priest Nikko Shonin, who was followed by the third High Priest Nichimoku Shonin and each successive High Priest in the lineage of the Bestowal of the Living Essence of the Law."
First of all, the concept of "the living essence of the Law" as a thing that can be passed around and "bestowed" is a terrible slander of the Daishonin's Buddhism. What "essence" is there other than Nam-myoho-renge-kyo, chanting it and teaching others to do the same? The "essence" of the Law must be found in some action; otherwise it is just an idol, something people worship but can never attain.

Nichiren says: 

"Be resolved to summon forth the great power of faith . . . Never seek any other way to inherit the ultimate Law..." —WND, p. 218
He also says: 
"According to the principle of perfect and immediate enlightenment, there is no essential difference between the earlier and later stages of practice, and the blessings of the advanced stages are inherent in the initial stages as well." —WND, p. 132
Finally, he calls Nam-myoho-renge-kyo "the heart and core" of the Lotus Sutra (WND, p. 541).

There is no "living essence" other than Nam-myoho-renge-kyo, and no way to "possess" it other than faith. It is not a "thing" whose possession is limited by its own dimensions; it is a process, and can be undertaken by anyone. 

From Dai Nichiren Special Edition 2:

(3) "Conversely, it is a great error to think that the Mystic Law exists outside the flesh and blood body of the Daishonin." 
Q: What in the world could possibly possess anyone to believe such a thing? 

A: The necessity of viewing the Law and its practice as a "thing" that can be limited and doled out by its "owner." That is, it is necessary for Nichiren Shoshu to confine the Law so that it can become a thing that can be passed on to a limited number of people, starting with Nichiren Daishonin. 

The Daishonin revealed the Law — he did not make the Law. In fact, the Daishonin describes a time when the Law existed even without a name: 

"When the sage was observing the principle and assigning names to all things, he perceived that there is this wonderful single Law (myoho) that simultaneously possesses both cause and effect (renge) and he named it Myoho-renge." —WND, p. 421
Obviously the Law exists "outside the flesh and blood body of the Daishonin" (1222-1281). But by doing so, it becomes accessible to all beings, not just to the clergy of "Nichiren" Shoshu. Therefore, the clergy of "Nichiren" Shoshu has to confine it in a particular place.

From Dai Nichiren Special Edition 2:

(4) "Further, within such temple structures as the Grand Reception Hall at the Head Temple, when one faces the Gohonzon, to the left, there is an enshrined statue of the Daishonin, and to the right, one of Nikko Shonin. In this way, we are able to offer our prayer to each Treasure individually. Although this form is entitled the Three Treasures in Separate Bodies, because they are enshrined as a trinity, they form a single Gohonzon. It therefore follows that the Treasure of the Priest is to be regarded with as much reverence as the Treasures of the Buddha and the Law." 
The Object of Worship's physical appearance is described in both "The Object of Worship" (WND, p. 366) and "The Real Aspect of the Gohonzon" (pp. 831-832). Neither Gosho mentions a configuration of statues as "forming" a Gohonzon. 

From Dai Nichiren Special Edition 2:

(5)"Nichiren Daishonin's Buddhism of the Sowing has been perfectly transferred through the face-to-face bestowal of the Living Essence of the Law by the Master upon the one and only disciple who is next in the lineage. It is by these means that the Treasure of the Priest derives his actual virtue and true power....."
So the Daishonin's Buddhism, which teaches the practice of the ultimate Law of Life and Death, whose benefits are unfathomable even to the Buddha, which requires faith until the last moment of one's life — according to "Nichiren" Shoshu this great teaching is contained in one short ceremony by which one becomes invested in an administrative position at the temple Taisekiji; and that this administrator, having sat through this ceremony, gains virtue and power — indeed, the very "essence" of the Law.

This is the stuff of idols and transcendent deities and holy water — something gets zapped once and no further process is necessary. 

Nichiren taught that, despite Shakyamuni's eloquence, his 32 mystic characteristics, the precepts and dogmas he taught, the profundity of his words — despite all this, "The purpose of the appearance in this world of Shakyamuni Buddha, the lord of teachings, lies in his behavior as a human being" (WND, p. 852). This, Nichiren says, is the lesson of Bodhisattva Fukyo's profound respect for people.

By separating the most essential aspects of the Daishonin's teaching from action and ongoing process, and confining it as a thing that can be possessed and enshrined in one particular place only, Nichiren Shoshu replaces the Daishonin's dynamic and breathing Buddhism with a dogmatic mutation more akin to certain sects of Christianity and shamanism than with Buddhism. By appropriating the Third Treasure for its clergy and no one else, "Nichiren" Shoshu has assured its own devolution into ossification; and that, as people search for a new kind of religion, one that allows them to live its teachings themselves, they will come to realize that "Nichiren" Shoshu is just more of the same thing that's afflicted society for over 2000 years, and will begin to seek a true religion — that of Nichiren Daishonin, as he actually expounded it, and as practiced throughout the world by members of the SGI.