The first, i.e. the introductory one (stanzas 1 to 125), begins with a laudation of the Almighty who is depicted as Supreme, beyond comprehension, non dual, infinite, invisible, unattached, desireless and fearless. The Supreme Being is the Creator and Succourer of the universe, and the Embodiment of Supreme Bliss. He is beyond Time and beyond retribution over karma. All pilgrimages, practices of yoga, renunciation of the world, are meaningless without His being remembered.
The second part consists of 211 stanzas (126-336), each a quatrain with the exception of two couplets (250 and 253). The theme of this part is the practical philosophy of the world. The expositions are professed in the form of highly metaphysical dialogues, between Jivatman and Paramatman, and the nature of atman and the fourfold worldly dharma, i.e. politics {raj dharma), charity (dan dharma), household life (BHOG dharma) and liberation (moksa dharma) all of which are defined.