A kind of Utkālika Sruta (a category of Āgamas (canonical works), which is allowed to be studied at all time barring the akāla prahara (i.e., the period in which the study of Āgamas is prohibited));
it contains an elaborate description of the virtues like the 'virtue of modesty', 'virtues of the Acārya (preceptor)', 'virtues of the disciple', 'the virtue of knowledge', 'the virtue of conduct', etc.
(Nandī 77)