This treatise claims to be a comparative study of religious and several philosophical and spiritual streams. It evaluates these streams and states that the Khalsa or a devout Sikh approximates the ideal of perfection in human life. It also portrays the living model of an ideal Sikh in the persona of Bhai Vir Singh. The account is little bit subjective but quite analytical. It eulogizes Sikh way of life and Sikh heritage.