In this book, Gadādhara Bhattāchārya presents a theory of the meaning of words. This work is divided into three chapters: 1. Sāmānyakāṇḍa, 2. Viśesakāṣḍa and 3. Pariśiṣtakāṇḍa. In Sāmānyakaṇḍa, the author undertakes a detailed analysis of vṛtti of words. Here one comes across a definition of śakti in terms of which a word denotes its meaning. The theory of anvitābhidhāna has been refuted. In the Viśeṣakaṇḍa, the author undertakes an analysis of the meaning of words denoting an individual and the meaning of the words denoting a universal. Prabhākara theory of meaning has been refuted. This chapter contains an analysis of indexicals and demonstratives. The third chapter viz. Pariśiṣtakaṇḍa contains a defence of the view that the śakti of a word lies in the individual that is qualified by the corresponding universal. Views of several Mīmāṃsaka philosophers have been critically assessed.