Unsho’s (1614–1693) work, the “Shakuron-keimo,” is a commentary on Shoken’s (1307–1392) work, the “Shakuron-daisanju,” a kind of catechism consisting of 100 dialogues. Although it is a commentary, Unsho rewrote 11 of the 100 dialogues in it. This article investigates Unsho’s interpretation of the “Shi-mo-he-yan-lun,” presenting the reasons for rewriting them and revealing that 2 of the 11 rewritten dialogues contain added dialogues and that, while the grounds of 4 rewritten dialogues have not shifted, 5 have. As for the reason to rewrite them, it appears that Unsho adhered to the teachings of the “Shi-mo-he-yan-lun” and its 3 commentaries even though he based his writings on the interpretations of Kukai and Raiyu (1226–1304). Therefore, he likely assumed that, as a text, the “Shi-mo-he-yan-lun” contained doctrines of real teachings, especially of the Kegon School.