The content tells about Ai Kampha (Mr. Orphan) who had meritorious power and became a rich man by the result of his merit. He had a wife named Sunantha who was the youngest daughter of the king of Mithila. They had three gold mines. They spent three months removing the gold from the mines to their house. Then Ai Khampa distributed the gold to people who asked for it. The reputation of Ai Kampha spread through the area. Moreover, when Ai Khampha looked at the objects which were surrounding him, the objects would become gold.