Niyamasāra is a concise Prakrit treatise attributed to Ācārya Kundakunda, composed in the form of gāthās, or verses. The work contains roughly one hundred eighty-five to one hundred eighty-seven such verses, and these are arranged as a single continuous composition rather than as formally demarcated chapters in the modern sense. Each verse tends to encapsulate a complete doctrinal point, so that the text unfolds as a progressive series of insights rather than as a set of separately titled sections. This compactness and continuity give the work a meditative rhythm, inviting sustained contemplation rather than segmented study.

Although the original composition does not employ explicit chapter divisions, later tradition often reads the text through the lens of three principal standpoints or perspectives, known as nayas. These are the vyavahāra naya, the conventional or ethical standpoint; the niścaya naya, the ultimate or real standpoint; and the śuddha naya, the pure standpoint. In this way, the verses are thematically grouped rather than structurally partitioned, guiding the reader from conventional ethical concerns toward subtler reflections on the soul’s pure nature. The structure thus mirrors the inner journey: beginning with ordinary moral orientation, deepening into insight about reality, and culminating in a vision of unalloyed purity.