[2] The Lakshmi Tantra text includes information about Pancharatra philosophy, cosmogony and mantra sastra.
[3] The text may also be categorised as Vaishnava, since it glorifies Lakshmi-Narayana as supreme:[4] Sakra: — O Goddess, who appearest from the milky ocean, wife of the God Padmanabha, I prostrate myself before Thee, who art lotus-born.
Deign to explain who a living being is.Sri: — The primordial, absolute I-hood of Hari is myself and I am the transcendental, supreme Goddess.The Lakshmi Tantra is shown to have distinct similarities with the Pratik Rahasyam of Devi Mahatmya, showing an assimilation of Vaishnavas with Shakta-lore, which is extremely rare.
Here, the union of male and female energies link to create srishti, or life.
[7] The Lakshmi Tantra discusses the various avataras, or the descents, of the goddess, when Narayana incarnates on earth, to perform her anuvrata, or functions.