It is regularly cited by political commentators and politicians as a moral authority on the conduct of people and government, and guidance on domestic and foreign policies.

Having fallen ill before his death on 11 January 1775,[5] Prithvi Narayan Shah was reportedly distraught at the possibility that his empire would collapse and his work undone, as was likely from examples from history.

Therefore, he asked for his courtiers, brothers and cousins, as well as royal priests and scribes to gather, and imparted his final counsel to his successors and the country at large.

[6] These messages were imbued with themes of national unity, abhorrence of corruption, greed and political squabbling, as well as advice on the policies to be pursued to keep the neighbouring massive British and Chinese empires at bay.

…Money collected in the courts must never be used for the palace…He regarded bribery as the biggest enemy to a just legal system and endorsed harshest punishment.

[8] He instructed the government to be wary of the large neighbouring empires, to act with caution and to maintain a balanced foreign policy.

[1][4] It was posthumously published in book form almost 180 years later, in 1952–53, titled Gorkha Samrat Badamaharaja Shree 5 Prithvi Narayanko Divya Upadesh (transl.

[11] Some commentators have expressed doubt regarding the authenticity of the accounts that ascribe the work to Prithvi Narayan Shah and have argued that it is more likely a hagiographic attempt to further glorify Prithvi Narayan Shah, and act as a propaganda to further King Mahendra's nationalistic goals, at the expense of marginalised groups in the country.