There are a total of thirteen chapters in the Kṣitigarbhasūtra, which are divided into three sections. The teaching is presented in the form of a dialogue between the Buddha and Kṣitigarbha and takes place in the Trāyastriṃśa Heaven, located on the top of Mount Meru, in front of a vast multitude of sentient beings. It includes tales of Kṣitigarbha's skill at freeing beings from the hells and instructions on dealing with the dying and the dead.