Nichiren Daishonin states in “An Offering of Steamed Cakes”:
I have received your offerings of one hundred steamed cakes and a basket of fruit. New Year’s Day is the first day, the first month of a new year, and the beginning of the year and of spring. Therefore, those who cherish this day will amass virtues and will be loved by others, just as the moon becomes gradually full while travelling from west to east and the sun shines increasingly brighter as it moves from east to west.

宗祖日莲大圣人于《十字御书》曰:
十字饼一百枚，鲜果一笼收讫。正月一日乃日之初，月之始，年之初，春之始。善用此者，如月自西向东而盈，日由东朝西而明，德更胜，亦为人所爱也。

Download Gosho Passage – March 2021 / 下载 2021 年 3 月 御书文段