It is written in the form of a dialogue between a monk and a layman at the Saga Shakado (Shaka Hall) in Seiryo-ji Temple, where in the course of citing a large number of setsuwa, they discuss how Buddhist law is the greatest of all treasures.
嵯峨釈迦堂（清涼寺）での僧俗の対話形式をとり、多数の説話を援引し、仏法こそが至高の宝物であると語る。