Mokuroku given with a donation were required to have a certain degree of formality since the recipients were senior persons (including Buddha and other deities enshrined at temples and shrines).
さて、寄進の際に出される目録は相手が上位の身分者（寺社に鎮座する神仏を含む）であったため、相応の儀礼を伴うものとなった。