Judging from Atsutane's literary work of his early 30s as well as biography and literal data of scholars in the past, he had already written argument and consideration including "Kishin Shinron" (New Treatise on the Gods) and "Honkyo Gaihen" in 1805 to 1806 and agreed with theism and existence of afterlife.
篤胤30代前半の著作や先学の伝記及び文献資料などから類推すると、1805年（文化2年）から06年（3年）にかけて当時すでに『鬼神新論』『本教外編』などの論考を著述し幽冥の存在や有神論を肯定している。