The Mahāratnakūṭa contains many important Mahāyāna sūtras, like the Śrīmālā-devī-siṁhanāda, the Maitreya-paripṛcchā, Kāśyapa-parivarta, and the Sukhāvatīvyūha.
The Mahāratnakūṭa Sūtra contains 49 texts of varying length, which are termed "assemblies" by tradition.
The topics discussed range from the monastic precepts (Vinaya) to intuitive wisdom (prajñā), from good deportment to the manifestation of the Tathāgata's light, from illusion (māyā) to ingenuity (upāya) to the nature of consciousness and the Pure Land practice.
According to the Nikāyasaṅgraha (a Theravādin text), the Ratnakūṭa Sūtra was composed by the "Andhakas", meaning the Mahāsāṃghika Caitika schools of the Āndhra region.
[4][5] The texts of the sutra seem to have been collected over a number of centuries, and their varying subject matter is suggestive of historical transitions between major eras of Buddhist thought.