According to this theory, Jishorinjin represents the truth and the state of enlightment itself and corresponds to Gobutsu, Shoborinjin represents the one preaching the truth and corresponds to Godai Bosatsu and Kyoryorinjin represents the one forcibly guiding people who cannot be educated by preaching and corresponds to Godai Myoo, respectively.
自性輪身とは真理や悟りの境地そのものであって五仏に相当し、正法輪身は真理を説く者、すなわち五大菩薩に相当し、教令輪身は説法によって教化されない者を力づくで導こうとする者で五大明王に相当する。