In accordance with The Buddha’s series of instructions, the Sayadaw first describes how the yogi develops samatha with mindfulness of breathing, until there appears the light of wisdom and the sign of concentration, the nimitta. Then the Sayadaw explains how the yogi develops the gained concentration, until the attainment of the fourth jhāna. Afterwards, the Sayadaw explains how the yogi uses the light of wisdom to discern ultimate materiality, ultimate mentality, and their dependent origination, in order then to develop vipassanā. Finally, the Sayadaw explains how the yogi progresses through the series of insight knowledges until there is realization of Nibbāna. In each case, the Sayadaw explains how the yogi’s gradual development fulfils the thirty-seven requisites of enlightenment: in samatha, in vipassanā, and in the realization of Nibbāna.

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