There are various opinions regarding the deities of the Hassho-goryo and, in addition to those given above, Imperial prince Iyo (son of Emperor Kanmmu), Lady FUJIWARA (FUJIWARA no Yoshiko, mother of Imperial prince Iyo) and an administrative inspector (FUJIWARA no Nakanari) are also considered to be included.
八所御霊の内容については諸説あり、上記のほか伊予親王（桓武天皇の御子）、藤原夫人（伊予親王の母、藤原吉子）、観察使（藤原仲成か）とされることもある。