This book is a product of Gopi-parāna Prabhu's defunct school in Govardhana. called Srimad-bhagavata-vidya-pitham. As its name suggests, the Sanskrit school was centered on the knowledge of Bhagavatam: Its first verse, the foundation of this knowledge, is dissected here in the second part of the book with Gaurapada Dasa's translation of Sridhara Svami's commentary and Matsya Avatara Dasa's translation of Viśvanatha Cakravarti's commentary.