It begins with hotsugan (a vow to attain enlightenment and save people) and explains the kudoku (merits) of praying to Amitabha and reciting a sutra and another kudoku (benefits in this world and for entering into the bliss of Heaven) resulting from monetary donations and good deeds.
勧進の発願趣旨に始まり、念仏・誦経の功徳、寄付・作善に関わることによる功徳（現世利益・極楽往生）などを説いている。