The text has five chapters, structured primarily as a discussion between Vishnu in his Varaha (boar) avatar and the sage Ribhu. The discussion covers the subjects of Tattvas, the nature and relationship between the individual soul (Self, Atman) and the Ultimate Reality (Brahman), the seven stages of learning, the characteristics of Jivanmukti (inner sense of freedom while living), and the four types of Jivanmuktas (liberated persons). The last chapter of the text is dedicated to Yoga, its goals and methods.