The book has six chapters. The first one introduces the history of Avalokitesvara Bodhisattva in Vietnam, China, and Korea following the tradition of Mahayana Buddhism. It has many simple-to-understand stories, but when proceeding to the second, third, fourth, and fifth chapters, readers have to use their intellect to explore them, because the author has incorporated the penetrating hearing method of Avalokitesvara to form this work.

The content of this work directly relates to the Sura