This book (182 pages) deals with Mahabharata Tatparya Nirnaya second adhyaya which runs for 188 slokas.

This adhyaya is also called by the name Bharatavakyodhara. It is customary to repeat the first sloka of this second adhyaya before any work is begun because such recitation will bring all auspiciousness and completion in the most beneficial way.

Srimad Acharya here clearly states that Vasudeva or Dasharatha are not actually the fathers of Lord Krishna and Lord Rama as we understand in the world. Because paramatma takes only avatars and he is the father for the entire universe. Vasudeva and Dasharatha have been selected because of their great devotion, to act as father.

Many many important premeya’s have been brought out in this second adhyaya and also the reason for writing tatparya nirnarya on Mahabharata is explained which is totally different from the reasons for writing nirnaya on Bhagavatha.