This is a Bengali translation and explanation of Prasastapada’s commentary authored by Shyamapada Nyāyatarkatīrtha and Damodar Asrama. This book has eighteen chapters viz. 1. Invocation, 2. Introducing padārthas, 3. Tattvajñāna being the cause of mukti, 4. Dharma being the cause of moksa, 5. Introducing dravya, 6. Definition of dravya, 7. Introducing guṇa, 8. Classification of guṇa, 9. Introducing karma, 10. Introducing sāmānya, 11, Classification of sāmānya, 12. Examination of sāmānya, 13. Introducing viśeṣa, 14. Examination of viśeṣa, 15. Introducing samavāya, 16. Examination of samavāya, 17. Part and whole, 18. Atom. This book introduces the reader to the metaphysics of Vaiśeṣika philosophy.