It is characterized by being composed of two religions, Kenro kyo and Inyu kyo, and while "The Kojiki (Records of Ancient Matters)," "The Nihon Shoki (Chronicles of Japan)," and the "The Sendai kujiki" (Sanbu honsho (three books on ancient Japan)) describe the lessons of Kenro kyo, and Inyu kyo are said to be based upon "Tengenshimpen shimmyokyo," "Chiggenshintsu shimmyokyo," and "Jingenshinryoku shimmyokyo" (Sanbu shinkyo), it is not likely to be uniquely Kanetomo's, and includes principles and rituals from Esoteric Buddhism, Taoism, Onmyodo (way of Yin and Yang; an occult divination system based upon the Taoist theory of the five elements), etc.
顕隠二教を以って一体となすのが特徴で、顕露教の教説を語るものとしては『古事記』『日本書紀』『先代旧事記』（三部本書）、隠幽教の教説は『天元神変神妙経』『地元神通神妙経』『人元神力神妙経』（三部神経）に基づくとするが、兼倶独自のものとは言い難く、その教理や儀礼は密教や道教、陰陽道等の教理や儀礼を取り入れている。