In the the Gyakushū-Seppō, Hōnen quoted two interpretations from the paragraph describing the meaning of Amitābha Buddha’s Name in the Amidakyō-Ryakki. This paragraph and the Gyakushū-Seppō have the following features in common-1. explaining the two bodies of the Buddha, 2. explaining the two kinds of Light, 3. paying attention to the word “Buddha” as well as the word “Amitābha,” 4. interpreting that the Name contains both Enlightenment and Manifestation. There is a strong possibility that Hōnen configured the preaching of praise of Buddha’s merit in the Gyakushū-Seppō while paying attention to the Amidakyō-Ryakki.