Siva Sutras are considered to be a revealed book of the Yoga: Supreme Identity of the individual self with the Divine. The subject matter is arranged as under:

Each Sutra is given in Devanagari as well as in Roman Script. Then the meaning of every word of the Sutra is given in English, followed by a translation of the whole Sutra. This is followed by the Vimarsini commentary in Sanskrit and its English translation, copious and technical words and a running exposition of the main ideas of the Sutra.

A long introduction, together with an abstract of each Sutra, throws a flood of light on the entire system of Saiva Yoga. A glossary of technical and index are appended for the convenience of the reader.