Because the deceased are believed to have been already born in the Pure Land thanks to Amida Nyorai's primal vow (forty-eight vows) in Jodo Shinshu, the sect does not have the notion of eko (prayers for the repose of the soul) towards the deceased nor consider them to be objects of prayer.
浄土真宗では、阿弥陀如来の本願（四十八願）により死者はすでに浄土に往生しているとされるので、「死者に対する回向」という概念がなく、礼拝の対象にもしない。