This is an Avadāna or Jātaka text. It is a significant Buddhist narrative, The story generally revolves around a Bodhisattva (a future Buddha) in the form of a caravan leader named Siṃhaśārthavāha, which translates to "Lion Caravan Leader." He leads a large group of merchants on a perilous journey to search for wealth or trade goods. The manuscript is physicali good conditioned but the last two folios are half broken.