This paper aims to elucidate the characteristics and meaning of the text of the Incorporeal Sutra. To this end, we conducted a thorough reading of the materials to confirm that the text adopts a step-by-step structure with formal characteristics and that each part forms a corresponding relationship. In terms of content, the sutra explains what it means for the mind to reach enlightenment and how this state is connected to society and other things, and how individuals reach nirvana and paradise. This sutra consists of presenting in detail what kind of human mind must be to reach true enlightenment and what kind of state such a state is. This paper goes beyond the analysis of the work itself and considers that the creator of the sutra, Son Byeonghui, intended to fundamentally inherit and change the ideas of Choi Je-u and Choi Si-hyeong in the ideological flow of Donghak and projected them into the sutra. In 1905, Son Byeong-hui changed the name of Donghak to Cheondogyo and, five years later in 1910, wrote the 『Mutchebeopgyeong』 to lay a religious foundation. The creation of the scriptures is seen as a task to realize the meaning of the scriptures taking on the intention of deepening the ideology of Donghak by inheriting it into Cheondogyo and providing a theoretical foundation appropriate for the change of name to Cheondogyo. In this respect, it can be confirmed that the basic viewpoint of Donghak serves as a narrative framework in the scriptures. In other words, the scriptures focus on the human mind, but they do not stop there; they fundamentally contain how society is changing with this mind.