This novel is based on the teachings of Tibetan Buddhism, and focuses on the process of living and dying. Using ancient Tibetan Buddhist practices, stories, legends and teachings, author Sogyal Rinpoche introduces new Buddhist followers to the primary themes in Buddhism. First, Sogyal explains the impermanent of existence, and the link between life and death. Using practices such as meditation, he then explains to readers how to find the nature of the mind, and how to reflect on emotional components and change old behaviors. Building on these concepts, Sogyal then explains the link between karma, evolution of the mind, and the rebirth process. Using this knowledge, he then explains the bardos of life, spirituality, and the innermost essence of human kind.

Continuing this lesson, Sogyal focuses in the next section of the process of dying, and the bardos associated with death. He stresses how the living can assist the dying through compassion and various Buddhist traditions, and on how the dying can help themselves. Through processes such as meditation, phowa, and mantras, Sogyal explains how one can prepare for death.

In the third section of the book, Sogyal focuses on the actual death process, and on rebirth. This section relies on spiritual concepts to explain how one dies, the process of dissolution, the bardo of dying and becoming, and how to help others after death. His explanations include a complete systematic dying guide to alleviate any unknowns in this process. Finally, Sogyal discusses the near death experience, and its relation to the bardos, and the Buddhist teachings. In his final section, Sogyal discusses the concept of a universal process of life and death, and his desire to promote enlightenment and assistance for the dying.