Its object is to teach a neophyte, who has to receive initiation, how to become a Buddha.[429] In the second part the pupil is addressed as Jinaputra, that is son of the Buddha or one of the household of faith.  He is to be moderate but not ascetic in food and clothing:  he is not to cleave to the Puranas and Tantras but to practise the Paramitas.  These are defined first as six[430] and then four others are added.[431] Under Prajnaparamita is given a somewhat obscure account of the doctrine of Sunyata.  Then follows the exposition of Paramaguhya (the highest secret) and Mahaguhya (the great secret).  The latter is defined as being Yoga, the bhavanas, the four noble truths and the ten paramitas.  The former explains the embodiment of Bhatara Visesha, that is to say the way in which Buddhas, gods and the world of phenomena are evolved from a primordial principle, called Advaya and apparently equivalent to the Nepalese Adibuddha.[432] Advaya is the father of Buddha and Advayajnana, also called Bharali Prajnaparamita, is his mother, but the Buddha principle at this stage is also called Divarupa.  In the next stage this Divarupa takes form as Sakyamuni, who is regarded as a superhuman form of Buddhahood rather than as a human teacher, for he produces from his right and left side respectively Lokesvara and Bajrapani.  These beings produce, the first Akshobhya and Ratnasambhava, the second Amitabha and Amoghasiddhi, but Vairocana springs directly from the face of Sakyamuni.  The five superhuman Buddhas are thus accounted for.  From Vairocana spring Isvara (Siva), Brahma, and Vishnu:  from them the elements, the human body and the whole world.  A considerable part of the treatise is occupied with connecting these various emanations of the Advaya with mystic syllables and in showing how the five Buddhas correspond to the different skandas, elements, senses, etc.  Finally we are told that there are five Devis, or female counterparts corresponding in the same order to the Buddhas named above and called Locana, Mamaki, Pandaravasini, Tara and Dhatvisvari.  But it is declared that the first and last of these are the same and therefore there are really only four Devis.

The legend of Kunjarakarna relates how a devout Yaksha of that name went to Bodhicitta[433] and asked of Vairocana instruction in the holy law and more especially as to the mysteries of rebirth.  Vairocana did not refuse but bade his would-be pupil first visit the realms of Yama, god of the dead.  Kunjarakarna did so, saw the punishments of the underworld, including the torments prepared for a friend of his, whom he was able to warn on his return.  Yama gave him some explanations respecting the alternation of life and death and he was subsequently privileged to receive a brief but more general exposition of doctrine from Vairocana himself.