The primary theme is the ability to distinguish between the Real (the eternal Self or Atman ) and the unreal (the transient world or Maya ).

To successfully practice Viveka, an aspirant must possess the Sadhana Chatushtaya (four-fold qualifications): Viveka: Discrimination. Vairagya: Dispassion toward worldly pleasures.

Six inner virtues including mind and sense control. Mumukshutva: An intense, burning desire for liberation.

The text consists of approximately 580 verses structured as a dialogue between a realized and a sincere Sishya (disciple).