The Imperial Rescript was primarily written by Inoue Kowashi and Yamagata Aritomo (two of the Meiji Oligarchs), along with some stylistic flourishes added by the pro-government journalist Fukuchi Gen'ichiro.
[1] The Rescript was presented to Army Minister Yamagata Aritomo directly by Emperor Meiji in person in a special ceremony held at the Tokyo Imperial Palace.
Coming shortly after the Satsuma Rebellion, the Rescript stressed absolute personal loyalty of each individual member of the military to the Emperor.
The Rescript also contains a number of Confucian themes including "proper respect to superiors,"[This quote needs a citation] and also draws upon Buddhist influences in that, "The soldier and the sailor should make simplicity their aim.
"[2] A precept in the Imperial Rescript to Soldiers and Sailors states that "duty is heavier than a mountain; death is lighter than a feather";[3] this was later used by Robert Jordan in his book series The Wheel of Time.