At the beginning of this book consisting of 23 articles, Ii states the idea of 'ichigo ichie': "We should keep in mind that an encounter today can never be experienced again, so the host should pay attention to every single matter and guests should never neglect the host's care; both should communicate in earnest."
二十三ヵ条にわたる本文の冒頭に「一期一会」の思想を、『本日の出会いは、再び同じ出会いではないと考え、主人は全てのことに、気を配り、客も亭主の趣向を何一つおろそかにせず、心に留めて、双方が誠意をもって交わるべきである』と主張している。