 How the tengu was transformed from a dog-meteor into a bird-man is not clear. Some Japanese scholars have supported the theory that the tengu's image derives from that of the Hindu eagle deity Garuda, who was pluralized in Buddhist scripture as one of the major races of non-human beings. Like the tengu, the garuda are often portrayed in a human-like form with wings and a bird's beak. The name tengu seems to be written in place of that of the garuda in a Japanese sutra called the Emmyō Jizō-kyō (延命地蔵経), but this was likely written in the Edo period, long after the tengu's image was established. At least one early story in the Konjaku Monogatari describes a tengu carrying off a dragon, which is reminiscent of the garuda's feud with the nāga serpents. In other respects, however, the tengu's original behavior differs markedly from that of the garuda, which is generally friendly towards Buddhism. De Visser has speculated that the tengu may be descended from an ancient Shinto bird-demon which was syncretized with both the garuda and the tiāngoǔ when Buddhism arrived in Japan. However, he found little evidence to support this idea.
