The content tells that after having finished giving the sermons of seven chapters of the Abhidhamma to his late mother in Tavatimsa Heaven, the Buddha descended to the human world on the day of the end of the Buddhist Lent. The Buddha, on the eve of departure, stood on the summit of Mount Meru and looked up at the sky. The whole region, right up to the realm of Akaniṭṭa Brāhma, appeared as an open space, unobstructed and clearly visible and when he looked downwards, he could see the Avīci hell at the bottom of the eight planes of misery. When he looked forward and sideways, in all directions, thousands of world systems could be seen without any obstruction whatsoever. The strange scene was witnessed by all the devas, humans and Brahmās. Thus, all the devas and Brahmās could see the human beings and human beings could see them.