In the present work, however, Genrin versed in Buddhism and Confucianism takes up the subject of each tale to explicate (critique) its specter or supernatural phenomenon on the basis of the day's rational thoughts such as the Yin-Yang Wu-Hsing Doctrine, quoting Chinese and Japanese proverbs.
しかし本書では仏教や儒教にも通じた元隣が、百物語のひとつひとつの話題をとりあげ、その妖怪・怪異現象を、陰陽五行思想をはじめとする当時の合理的な思惟に基き、和漢の故事を引用しつつ解説（評判）する。