T'an-luan (early Chinese Pure Land philosopher and popularizer) explains Oso-eko in his main literary work "Muryoju-kyo Ubadaisha Ganshoge-chu" (also known as Ojoronchu) (Commentary on Vasubandhu's Upadesa on the Sutra of Immeasurable Life, also known as Ojoron-chu or Wangsheng lun zhu (Notes on the Treatise on Birth - in the Pure Land): Oso-eko means to give to all others one's virtues acquired through practicing good conduct and accumulating merits, and to aspire that everyone including oneself attains birth in Amida's Pure Land.
中国の曇鸞の主著『無量寿経優婆提舎願生偈註（往生論註）』のなかに、自分の行じた善行功徳をもって他の人に及ぼし、自分と他人と一緒に弥陀の浄土に往生できるようにと願うことが往相回向であるとする。