This sutra explains in detail the expedients of the Mahayana Bodhisattva's practice. The content is divided into three parts: initial expedients, secondary expedients, and final expedients, totaling twenty-seven levels. Because it contains Mahayana precepts, this sutra has been highly valued since ancient times. (The second volume of the Tripitaka Collection, the third volume of the Internal Canon of the Tang Dynasty, the third volume of the Ancient and Modern Translation of Sutras, the fourth volume of the Kaiyuan Buddhism Records, and the Study of the Mahayana Precepts Sutra (Ohno Dharma))
