[1][2] It was one of the first books written for the purpose of explaining theosophy to the general public,[3] and was "made up of the author's correspondence with an Indian mystic.

[14]Subba Row received from his Master mahatma Morya the instruction to provide assistance to Sinnett in his work on the book, but, according to the memoirs of the author, he did it reluctantly, and with little help.

[15] In preface to the original edition author says that exoteric Buddhism "has remained in closer union with the esoteric doctrine" than any other world religion.

"[18][19] At the beginning of the first chapter the author makes the following statement: "I am bringing to my readers knowledge which I have obtained by favour[note 4] rather than by effort.

"[21]On the question of the whereabouts of his teachers Sinnett says that for a long time in Tibet there is a "certain secret region," hitherto unknown and inaccessible to ordinary people and for those living in the surrounding mountains as well as for visitors, "in which adepts have always congregated.

The system of rules and laws for them has been developed in the 14th century by Tsong-ka-pa.[22][23] The author argues that "a complete, or perfect man" is made up of seven elements: A French philosopher René Guénon stated that the central place of the Theosophical doctrine [which there is in Sinnett's book] is occupied the "idea of evolution."

[26][27] The four upper components move on Kama loca, and "from there [soul] proceed to Devachan, a kind of theosophical version of heaven."

[note 5] New incarnations on the earth plane are actually rather rare, "but re-birth in less than fifteen hundred years is spoken of as almost impossible.

[35][3] Devachan is a state of greatest bliss where "the levels of intensity and the duration of stay are based on the karma one produces in his/her lifetime.

It begins with the words: "The historical Buddha, as known to the custodians of the esoteric doctrine, is a personage whose birth is not invested with the quaint marvels popular story has crowded round it.

The mistake which ordinary European writers make in dealing with a problem of this sort lies in their inclination to treat exoteric legend either as a record of a miracle about which no more need be said, or as pure myth, putting merely a fantastic decoration on a remarkable life.

"[49]According to Lopez, author of Esoteric Buddhism "has a broader view of the Buddha" than that of Western Buddhologists and scholars of Oriental studies.

Sinnett noted that for the uninitiated it is known that date of Shankara's birth is one thousand years after Buddha's death, and that he was hostile to Buddhism.

He argues: "Nothing can produce more disastrous effects on human progress, as regards the destiny of individuals, than the very prevalent notion that one religion followed out in a pious spirit, is as good as another, and that if such and such doctrines are perhaps absurd when you look into them, the great majority of good people will never think of their absurdity, but will recite them in a blamelessly devoted attitude of mind.

"[56] For example, Rhys Davids wrote: "In this connection, I shall doubtless be expected to say a few words on Theosophy, if only because one of the books giving an account of that very curious and widely spread movement has been called Esoteric Buddhism.

The ancient Buddhism was substantially an exoteric teaching "serving as theoretical support for a social movement with egalitarian tendencies.

"[61] According to Guénon, Sinnett, who "at the beginning probably contributed more than anybody else to make Theosophism known in Europe, was genuinely fooled by all of Mme Blavatsky's tricks.

"[62] Some Theosophists did not share the views presented by Sinnett in his new work; for example, according to Kingsford, this book was very distant from the esoteric, and the main mistake of the author was that he thought about the symbols as reality.