Masatomo Sumitomo (1585 – 1652, who acquired the title Monjuin after becoming a priest of the Nehan sect) wrote this letter in his later years to Kanjuro, a member of Masatomo's family. The letter, indicating the Sumitomo philosophy, is a brief explanation of business rules based on the teachings of Buddhism, as well as Masatomo's thoughts about how to get along in this world. The preamble adjures that nothing should be treated lightly; that all should be treated with care and respect.