@Kredim for the Transcendent Jizo commentary, mind if I make some suggestions?
Counting from below the panels, 1st line 2nd sentence, mayhaps:
"However, if it fights to the bitter end against a spirit whose strength ranges between Graduates and the Jizo, the Jizo is at a level where it can defeat the opponent with no room left for capture.
And 4th line 2nd statement, in preference to account for the 以下:
"If the opponent is a "Graduate-class
or below" it's certain death". For once, 必殺 probably actually means "certain kill" and not just an easy win or critical hit.
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For other readers, it's worth explaining why "certain kills" aren't necessarily a good thing for Yayoi
With the explanation now, we have more context on what "本末転倒..." is getting at here. To begin with, 本末転倒 means "mistaking the means for the end" (ie "getting one's priorities backwards" or "putting the cart before the horse")
Yayoi's priority on most haunt visits is not to kill but to
capture spirits for her arsenal, and this is one minus for why not to Emancipate the Jizo from jail. Alongside the narrow time window for visiting Ai in Kyoto, it's why Yayoi insists on succeeding with just the 7 spirits she had on hand with her.
Also worth noting is 大怨霊 here means "great/major vengeful spirits", as in "Vengeful spirits on par with High Priest of/from Class 4...". (Keep in mind Yayoi here is doing a post-mortem after the A Dam haunt)
With that in mind, the last panel is better understood as:
"However... if it overkills then there's no room for capture... I must keep my priorities."
With things more clear, we know this is in relation to "Jizo vs spirits in Kyoto" and not "Jizo vs Tai Sui"
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As a final word, this exposition in the story was
never going to be easy to understand, let alone translate, on the first reading. Seeing as Kondou-sensei needed to give TWO supplementary explanations so as to clarify what he's writing here (one about Yayoi's timeline and Classes post-Ch 38 and one about this focus on the Jizo post-Ch 61), it underscores even the native Japanese audience got confused, so us foreigners have it even worse.
Still, appreciate that Kondou-sensei is aware and compensates with these bonuses. And as always, thank you to Kredim for his continued hard work here.