Additionally, an attempt was made to theorize Shinto by borrowing the doctrine of the Tendai sect, which had adopted the reality-affirming Hongaku philosophy, and to re-edit several kinds of theory books by falsely attributing them to Kukai; but later these works were organized by Yukitada and Ieyuki WATARAI.
また、現実を肯定する本覚思想を持つ天台宗の教義を流用し、神道の理論化が試みられ、さらに空海に化託した数種類の理論書も再編され、渡会行忠・家行により、それらが体系づけられた。