This text serves as a ritual manual detailing the procedures for the Yesujae ceremony. Yesujae is a ritual intended to preemptively purify karmic retributions—those that would otherwise be repaid after death—while also offering prayers for rebirth in the Pure Land. The text includes various depictions of the afterlife pantheon, such as Ksitigarbha Bodhisattva, the Ten Kings of Hell, and Underworld Messengers.