The main part of the text forms a dialogue between Vasiṣṭha and Rāma, interchanged with numerous short stories and anecdotes to illustrate the content.
The text teaches that the recognition that cognitive objects are non-existent, leads to ultimate detachment, which causes an attitude of "dispassion and non-involvement with worldly things and matters", though still fulfilling one's daily duties and activities.
To reach this liberation, one has to go through three stages: rational thinking and discernment (vicāra), true understanding (jñāna) and detachment (vairāgya).
[11] The project is embedded in the Centre for Research in the Historiography and Intellectual Culture of Kashmir (under the Patronage of the Academy of Sciences and Literature, Mainz).
A commentary by Bhāskarakaṇṭha ("Mokṣopāya-ṭīkā"; late 17th century)[12] and more than thirty manuscripts in Nāgarī, Śāradā, Grantha, and Telugu scripts are being used.