Also, 'Comments on Tengu' in "A Study on Shrines," by Razan HAYASHI, and "A Study on Monsters of All Ages," by Atsutane HIRATA, describe the souls that appeared in "Taiheiki," including Sanuki-in （the Retired Emperor Sutoku) having turned into a gold kite as the god enshrined in 'Shiramine jingu Shrine' in Kamigyo Ward, Kyoto City, the Retired Emperor Gotoba having turned into a shamon with long wings, and Emperor Go-Daigo driving Ryusha (an Emperor's car), as Tengu.
また、林羅山の『神社考』「天狗論」、また平田篤胤の『古今妖魅考』に、京都市上京区に存在する「白峯神宮」の祭神である金色の鳶と化した讃岐院（崇徳上皇）、長い翼を持つ沙門となった後鳥羽上皇、龍車を駆る後醍醐天皇ら、『太平記』に登場する御霊が天狗として紹介される。