The text discusses the Guruśāstra (apparently influenced by Vaiṣṇava thought). It also cites the Atharvaveda, Gopatha Brāhmaṇa, and Vyākaraṇa (the Pāṇinian school) to explain the Gāyatrī mantra. This Ms. is written in 7 lines per folio. Title present in colophon (f. 2b). Mistakes crossed out or blacked out. Some corrections and additions in the margins.