Dokyo seems to have been created by incorporating, both in an integrated fashion and in a layer by layer fashion, Bokka's philosophy and belief of 上帝鬼神 (jotei-kishin: god in the heaven and the ogre preventing disasters), the philosophy of Shintoism and festival rites in Confucianism; the metaphysics of '玄' (gen) '真' (shin: truth) in Laozi and Zhuangzi (Doka); and finally, 業報輪廻 (gyoho-rinne: philosophy concerned with "cause and effect "[業報], "rebirth" [輪廻]), Gedatsu (being liberated from earthly desires and the woes of man, [reaching] nirvana, moksha, and mukti) and doctrines and rituals in salvation by Buddha and the Bodhisattvas (Shujyo Saido).
その上に、墨家の上帝鬼神の思想信仰、儒教の神道と祭礼の哲学、老荘（道家）の「玄」と「真」の形而上学、さらに中国仏教の業報輪廻と解脱ないしは衆生済度の教理儀礼などを重層的・複合的に取り入れてできあがった物であろう。