The main theme of the text is the avoidance of the extremes 'existence' (Pāli atthi) and 'non-existence' (Pāli natthi) with respect to the world (Pāli loka), and instead seeing the world in terms of the Middle Way which is illustrated by the twelve nidānas.
The question of existence and non-existence is discussed in the context of right-view (sammādiṭṭhi) with Kaccāna initially asking the Buddha to define right view for him.