In Visnu Tattwa Vinirnaya, Sri Madhwacharya after analysing critically and exhaustively from all angles, states that the pith and substance of all agamas is Visnu is Sarvottama and all others are dependent upon Him for their very existence.

This basic and fundamental truth is declared and expressed in clear terms by the finest devotee of Lord Visnu, namely by Rudra, husband of Parvati.

As a seva to Sri Vishnu and also to have the anugraha of Rudra, this book covers -

1. Varaha Puranam - Adhyayas 70 to 89 covering 440 slokas

2. Bhagwatam - 4-24-27 to 4-24-80 covering 56 slokas

3. Mahabharata, Anushana Parva - Adhyayas 147 covering 62 slokas

4. Skanda Puranam - Adhyayas 105 & 107 covering 193 slokas

Total 748 slokas are covered in this book.