It is commonly believed that Kukai created Godai Bosatsu by himself based on Kongocho-kyo Sutra (or Vajrasekhara Sutra, one of the basic sutra of Esoteric Buddhism) and Nio-kyo Sutra (or the Sutra of Benevolent Kings, a sutra that advocates guarding the nation by Buddhism), but there is also a view that it is traceable to Esoteric Buddhist art during the period of the Tang Dynasty in China.
金剛頂経（密教の根本経典の1つ）、仁王経（仏教による国家鎮護を説いた経）などをもとに空海が独自に発案したものとも言われ、中国の唐時代の密教美術にその源を求める説もある。