According to other theories, the enshrined deity of the Ushi-matsuri (Ox Festival) of the Koryu-ji Temple was enshrined by kanjo (ceremonial transfer of a divided tutelary deity to a new location) of Genshin Sozu as a guardian deity, and the Yashashin of the To-ji Temple is also said to be the same deity as this Matarashin.
また一説には、広隆寺の牛祭の祭神は、源信僧都が念仏の守護神としてこの神を勧請して祀ったとされ、東寺の夜叉神もこの摩多羅神であるともいわれる。