The content talks about the virtues of a mother. After the Buddha attained enlightenment, he recollected his mother Queen Mahamaya who passed away when he was seven days old. The Buddha compares the virtues of his mother like a greatest ocean. The Buddha would like to recompense to her. Thus, the Buddha ascent to Tavatimsa heaven. There, the Buddha was welcomed by devas, Indra, four heavenly kings, who were carrying lights and flowers to him. The Buddha stayed there for three months during the rainy seasons and delivered the sermons of seven chapters of Abhidhamma.