Ms. is divided into 5 sections (called vivekas) as follows:

Section Name of viveka No. of verses fol. Extent

I arthapañcaka 37 1b - 4a

II īśvarapañcaka 37 4a – 6b

III upāyakapañcaka 52 6b – 10b

IV phalapañcaka 44 10b – 13b

V kālakṣepakrama 45 13b – 16b