This book, written by Mahima Bhaṭṭa, has been explained in Bengali by Bishnupada Bhattacharya. In this book, the author criticizes the Dhvani theory propounded by Ānandavardhan. Mahima Bhaṭṭa, like fellow Kashmir thinkers, was influenced by the philosophy of Pratyabhijñā. Mahima Bhaṭṭa was also well acquainted with the works of Diṅnāga and Dharmakīrti. The central contention of Mahima Bhaṭṭa, which has been explained in this book, is that Dhvani theory and vyāñjanā relation could be included in inferential knowledge. Mahima Bhaṭṭa argues that words have only the power of meaning and nothing else is required to account for the denotative power.