Within this Purana, Vishnu is portrayed as the supreme reality, the Parabrahman who pervades, sustains, and governs the entire cosmos. Other deities, including Brahma and Shiva, are treated as manifestations or functional aspects of this one Lord, so that creation, preservation, and destruction are ultimately understood as expressions of Vishnu’s single, all-encompassing sovereignty. The text thus affirms a theistic vision in which many divine forms are honored, yet all are grounded in one supreme Narayana. This vision is supported by a cosmology of vast cycles of time—yugas, manvantaras, and kalpas—in which universes arise, endure, and dissolve under his will.

Philosophically, the Purana leans toward a qualified non-dualism: there is one ultimate reality, yet the universe and individual souls are affirmed as real, enduring in and through Vishnu rather than as mere illusion. Souls are eternal, conscious entities distinct from inert matter, bound by ignorance and karma to the cycle of rebirth. Material nature (prakriti) is described as Vishnu’s own power, often termed maya, through which the universe is manifested; this maya is a real energy, not an independent principle. Bondage arises when this dependent energy is mistaken for something ultimate, and liberation is linked to recognizing all existence as grounded in the supreme Lord.

Devotion (bhakti) is given pride of place as the central spiritual path. Loving remembrance, worship, recitation of divine names, and ethical living aligned with dharma are all presented as expressions of surrender to Vishnu. Such devotion is not set against knowledge or righteous action, but rather integrates them: right conduct and insight into the Lord’s nature find their fulfillment when offered to him without selfish attachment. Divine grace and compassionate intervention, especially through the doctrine of avatara, reveal Vishnu as both transcendent and intimately accessible to devotees.

The avatara theology is developed with particular care: Vishnu descends in various forms, such as Rama and Krishna, to restore dharma, protect the virtuous, and subdue forces of disorder. These incarnations are not separate gods but deliberate manifestations of the same supreme being, whose activities are sometimes understood as lila, a divine play that upholds the cosmic order. Liberation (moksha) is described as freedom from samsara and communion with Vishnu, attained through steadfast devotion, knowledge of his true nature, detachment from worldly craving, and performance of one’s duties as service to him.

Ethically and socially, the Purana situates spiritual life within the framework of varna and ashrama, presenting dharma as an expression of Vishnu’s cosmic law. Duties of different social roles and life stages are articulated, yet virtues such as truthfulness, non-injury, compassion, generosity, and self-restraint are consistently praised as the most authentic marks of a life oriented to the divine. The text also reflects on the decline of dharma in the present age and looks ahead to the future avatara who will restore righteousness, thereby weaving personal devotion, cosmic history, and social order into a single theological vision centered on Vishnu.