Synopsis Abhidharmakosabhasyam is the most instructive book on the philosophy of early Buddhism. This is a well-known Buddhist work for its harmonious synthesis of all the great doctrines accepted by most of the contemporary schools of Buddhism. It contains fundamental principles of Buddhism and also an exhaustive and systematic exposition of the Abhidarma doctrines of the old schools of Buddhism that came into being after the Buddha.

This text is a treasury of highest forms of knowledge. It deals with ontology, psychology, cosmology, salvation and ethical related doctrine. All major schools of Buddhism accept the authority of Abhidharma in spite of the difference in their sectarian viewpoints with regards to interpretations. This text is important as it contains systematically the fundamental principle of the Abhidharma philosophy.