 Divided into ten sections, the sūtra presents itself as a series of dialogues between Gautama Buddha and various bodhisattvas.During these dialogues, the Buddha attempts to clarify disputed meanings present in scriptures of the early Mahāyāna and the early Buddhist schools; thus, the title of the sūtra, which promises to expound a teaching that is "completely explicit" and requires no interpretation in order to be understood.The first four chapters of the sūtra discuss the concept of ultimate truth ("paramartha") and its "ineffable and of a non-dual character".