The contents of the manuscript are illegible, due to which Thapa has also titled it 'unknown'. It is an incomplete manuscript, the scribe seems to have known both Devanagari and Newari as he uses a combination of both at several places. From the content, this seems to be an 'upakhyana' text. The author states that it is meant for the 'dusta' students composed by a teacher/pandita. The text also claims that the impoverished will make material gains reading it.