This paper examines the meaning of the understanding of two forms of directing merit in the works of Senshōin Senmyō 専精院鮮妙 (1835-1914). Compared to the understanding of the traditional two forms of directing merit, Senmyō’s understanding has a difference. First, I compare the understanding of the traditional two forms of directing merit and the understanding of two forms of directing merit in Senmyō. From this I confirm that Senmyō tends to place emphasis on Amida Buddha’s directing of virtue when Senmyō expounds the two aspects of going forth and returning. Then, by considering the difference of the two gateways of entrance and emergence and the two aspects for our going forth and our return, I find the meaning of Senmyō’s understanding of the two forms of directing merit. In conclusion, this paper suggests that Senmyō’s understanding of the two forms of directing merit is important in showing that the two aspects of going forth and returning belong to the virtues of emergence.