Written in the early 1920's 'The Buddhist Conception of Spirits' is an in depth discussion of the Buddhist beliefs regarding the sprit world.

Drawing conclusions from various Hinayana texts B. C. Law had delved deeply into the subject of 'Preta' (Ghosts/Sprits) as viewed by the Buddhist world. Not only does it discuss the beliefs but also relates a number of stories relating to the 'Preta Lok' (Ghost/Sprit world).

It is an aspect of Buddhism not often discussed, but an area that is very much alive to the peoples of the sub continent. B.C. Law has also taken into consideration the Hindu stand on this subject and relates to the similarities and differences in the two schools of thought.