It advocates Taikukan which regards the substances of various Ho as Ku, but while clever Bodhisattva attained 'Futanku-no-ri' which contains Chudo-no-myori (profound reasons of moderation) that is not mere Ku from it, stupid Bodhisattva, shomon (Sharavakia) and Engaku (or paccekabuddha, who has come to Bodhi independent of any other person) attained only 'Tanku' which could be attained from Zo-kyo).
諸法の本体に即しそのまま空とする体空観（たいくうかん）を説くが、利根な菩薩は、ただ単なる空ではないという中道の妙理を含む「不但空の理」を悟るも、鈍根な菩薩や声聞・縁覚は蔵教と同じく「但空」を悟るに止まった）