There are other theories that it is to devote three treasures of Buddhism, 'Buddha, sutras and priesthood,' and that it is to cast away three poisonous earthly desires (greed, anger and complaint) one by one.
また「仏・法・僧」の三宝に捧げるという説、又は三毒の煩悩（貪り、いかり、愚痴）を一つずつなくすという説がある。