The text has four parts to it. It commences by establishing the ontological nature of Paramātmā – Bhagavān’s manifestation in His capacity of upholding the jivas and the entire cosmos. It then proceeds to the discussion on the nature of the jiva and its bondage in the material world (second part) and further to the ontology of māyā (third part). It ends with the foundational principle of Śrīmad Bhāgavata Purāṇa that Bhagavān, not Brahman or Paramātmā, is the highest manifestation of Tattva.

Paramātma Sandarbha is the most philosophical of all the Sandarbhas and renders a profound exposition of Absolute Reality as Supreme Regulator, Paramātmā. In his classes, Babaji patiently and lucidly explains the intricacies of Jīva Gosvāmī’s terse anucchedas, thus giving his audience the key to understanding this difficult book.