In one theory, akuru is regarded as the 'akujin' or 'Kibi no Ananowatari no kami' which appear in the 21st year in the Keiko ki (records regarding the time of the Emperor Keiko) in the "Nihonshoki" (Chronicles of Japan), or 'Anato no kami' which appear in the article regarding the Emperor Keiko in the "Kojiki" (The Records of Ancient Matters).
『日本書紀』景行紀廿七年に表れる「惡神」「吉備穴濟神」、『古事記』景行天皇条に表れる「穴戸神」のことであるとする説がある。