In the anecdotes included in the Ryoiiki, animals often behaved with feelings and thoughts of humans and there were some instances that a man incarnated into cattle as a consequence for his evildoing in his previous existence.
説話の中では、動物が人間的な感情や思考をもって振る舞うことが多く、人間だった者が前世の悪のために牛になることもある。