Source: http://privatter.net/p/2905176

>Mikazuki is hiding a big secret
>what secret?
>The "Time Government" is pulling the strings behind the scene
>they're sending untruthful information to the saniwa
>the time government is only protecting the history that's convenient for them

>regarding the enemies
>there's the KBC and normal ones
>the normal ones have a clear goal, they want to change history
>the KBC have no purpose like that. They simply remove any abnormalities to protect history

>after clearing world 6 you get a message
>the retrogrades were defeated, the remaining remnants in this era will be eaten by the KBC
>So are they using the KBC?
>Who sent this message, the government?
>If the KBC can defeat the retrogrades, what are the touken danshi for then?
>So they wouldn't be needed if we have the KBC, right?
>But then how are the KBC born?
>Something is needed in order create the KBC
>What if that something was the touken danshi's souls?

Check the Kebiishi page on the wikia for the poems.

>in 6-4
>the touken danshi still consider themselves to be different from the KBC
>because they feel empathy over the lost human lives
>but as we advance into world 7 the touken danshi start acting weird

>7-1
>the poem talks about receiving "retribution" for repeatedly going back in time and battling continuously

>7-2
>the swords start feeling that the KBC resemble them
>these KBC that had been mechanically killing people with zero emotion resemble us
>it feels like the touken danshi are loosing it

And this is where they convinced me.

>7-4
>the KBC say that sins should be forgiven
>the touken danshi feel confused for a second, but then ignore their doubts and claim that all that matters is that they kill their enemies
>now the touken danshi have completely fallen
>they forget about their initial purpose and pride, and become desensitized killing machines who only want to destroy their enemies, like the KBC

>What is this sin the KBC talk about?
>in the game, the KBC's name is Kebiishi_Houmen
*Houmen means to release, set free, acquit, etc.
>according to the real life Kebiishii, "Houmen" were criminals who were put to work in exchange for their freedom
>so these Kebiishi_Houmen are "beings who committed a sin in the past"

>so what sin did they commit?
>in Hanamaru S1's last episode, when Yasusada tried to alter history by helping Okita, all traces of him disappear from the citadel. Then the KBC come out
Next line has Mihotose spoilers. I haven't seen it so I don't know what they're talking about.
>in Mihotose, the KBC show up when Ishikirimaru tries to change history too
>In each situation, the KBC show up when history is threatened
>When they let someone who should have died live

>In our battle for history, this is a sin that can't be forgiven
>in the end both Yasusada and Ishikimaru chose not to alter history, but what would have happened if they committed a sin?
>would the government decide that they couldn't be forgiven, and turn them into Kebiishi working in order to repay them for the crime they committed?

>"sins should be forgiven"
>Is it a sin to protect someone you love? Is that something that can't be forgiven?
>in the 7-4 poem, those could be the faint cries of a touken danshi turned into a KBC

Another thing that the author didn't mention but I noticed afterwards was the 7-3 poem.
>Even though we took time to relax, the Kebiishi are that type of group--time after time, they appear without fail to fight. Do they never grow tired of this? Or...
So here the touken danshi start wondering about the KBC's motives. They're wondering if KBC are being forced by somebody or something to keep fighting.
Also back in the 7-1 poem, maybe the more the swords go back to fight into the same era, the more their hearts waver and the possibility of them threatening to change history increases, so that's why the KBC show up after you clear a boss node multiple times.

Back to the author, then they go on and explain that the Kiwame might be another trick from the government. I'm not so sure I believe this 100% but I'll summarize.

Sometimes the government is the one who decides where the touken danshi go on their kiwame trips. And after they do, the touken ranshi are more loyal to the saniwa than to their previous masters. Sometimes you get swords like Imanotsurugi and Yasusada, who deny the existence of their previous master and think they only have the saniwa left now.

>Why are they so insistent on raising the swords' loyalty?
>Is it because the touken danshi would be easier to control like that? (by the government)
>Or maybe it could be to create even stronger KBC

Then they explain a bit more on how Mikazuki noticed the government's plan and drops hints of it in the sute and myu. But he doesn't say anything because all those who know get eliminated by the government, including the saniwa.

Lastly
>Mikazuki's kiwame departure lines are pretty strict
>that's because he knows about the government's plan
>he knows they need the strength kiwame brings them, even if it's difficult for some
>Mikazuki is pretending to know nothing and pretending to go along with the government's kiwame plan
>but he's actually using that to become stronger with the other touken danshi and the saniwa to fight against the government when the time comes