The work known as Tripura Rahasya presents itself as a Shakta Advaita scripture arranged in three major sections, traditionally called khaṇḍas. These are commonly identified as the Māhātmyā-khaṇḍa, which extols the glory and greatness of Śrī Tripurā; the Jñāna-khaṇḍa, which forms the philosophical core; and the Charyā- or Conduct-khaṇḍa, which is associated with spiritual practice and discipline. The first section sets the theological and contemplative context, praising the Goddess as supreme Consciousness and introducing the framework within which the later teachings are to be understood. In this way, the text first sanctifies the ground of inquiry before moving into more rigorous nondual analysis.

The Jñāna-khaṇḍa is the heart of the composition and is cast primarily as instruction from Dattātreya to Paraśurāma. Here the nondual metaphysics of consciousness, world-appearance, bondage, and liberation are unfolded through an intricate narrative method. Stories such as the account of King Janaka and the princess Hemalekhā are embedded within the dialogue, serving as mirrors in which the reader can discern the subtle play of Śakti and the nature of awareness. The narrative voice thus alternates between direct philosophical exposition and illustrative parable, allowing the Advaitic vision to be approached from multiple angles.

The third section, the Charyā-khaṇḍa, is traditionally described as dealing with conduct and practice—ritual, ethical orientation, and the concrete disciplines that support realization of Tripurā as nondual Consciousness. While it is associated with the practical dimension of the path, this portion is generally regarded as not extant in commonly available versions, so its contents are known more by report than by direct study. Even so, the tripartite division itself suggests a movement from praise, to insight, to lived embodiment, reflecting a complete arc of spiritual maturation. Throughout all of this, the text maintains a dialogical and narrative structure—questions and replies, stories within stories—so that the seeker is gradually led from devotional reverence to clear knowledge and then toward the integration of that knowledge in life.