Beside his ideas, cognitions and inner development leading to a practice of medicine based on philanthropic motivations, Borzuya's search for truth, his skepticism towards established religious thought and his later asceticism are some features lucidly depicted in the text.

Disobeying these instructions, Borzuya would memorize the text he read each day and secretly wrote the book again in Persian, then sent his translation back to his king.

[1] When he returned, Khosrow praises the work, stating "the book called Kalila has given my soul new life", and offers Borzuya any reward he chooses from the royal treasury.

Instead of gold or jewels, Borzuya chooses a fine suit of clothes and that his name be written in the copy of the Kalila "so that after I die, learned men will not forget the difficulties I went through".

Scholar disagree as to which of the versions is older and can be traced back to the author of the Pahlavi translations, but agree that the themes of Khosrow's interest in Indian knowledge, particularly of statecraft, the difficulty in obtaining access to the book, etc.