This treatise which is entitled Siva-Sutra in Sanskrit belongs to the school of Kashmir Savism. The philosophy underlying Siva-Sutra is based upon the existence of an Ultimate Reality which manifests itself as the whole universe, each monad being merely a separate centre of consciousness and power in that Reality and having universal consciousness and universal power (Siva and Sakti) hidden within him in a potential form.
The three sections in this book deal with the unfoldment of consciousness from the point of view of Divine Consciousness (Siva), of Divine Power (Sakti) and of Monad (Anu).
"Those who study this treatise carefully and are able to appreciate its grandeur and beauty adequately will be able to see for themselves that it must have come from a very high source, although given out through the medium of an ordinary scholar inspired temporarily to receive and pass on to the world its priceless message. The very nature of the topics dealt with and the masterly manner in which they are presented shows that the real author of the treatise must be a Self-realized individual who has himself trodden the path of spiritual unfoldment, reached its ultimate goal of Self-realization, and is therefore familiar with all aspects of spiritual life as it is lived by an aspirant and also as it is lived by one who is established in the world of Reality."