The overarching concepts behind the work are the Confucian theories of "taigi meibun" (the theory of social hierarchy) and "kun-shin ron" (the relationship between ruler and the ruled), along with the Buddhist idea of karmic retribution, and it is thought to have been influenced by Sung Confucianism.
全体の構想にあるのが儒教的な大義名分論と君臣論、仏教的因果応報論が基調に有り、宋学の影響を受けたとされる。