However, because Xuanzang's translation of the Hannya Rishubun (gate for understanding hannyaharamitta) section of part 10 of the "Daihannyaharamitta-kyo" is regarded as being a different translation of "Rishu-kyo," it is believed that the group who compiled "Shinjitsusho-kyo" (Part one of Kongocho-kyo) developed a text in the line of the 'Hannya-kyo Sutra' into "Rishu-kyo" as Esoteric Buddhist scriptures.
しかし玄奘訳の『大般若波羅蜜多経・第十会・般若理趣分』が『理趣経』の異訳と見做されるため、『理趣経』は「般若経」系テキストを原流として、『真実攝経』を編纂したグループが密教経典として発達させたものであると考えられている。