This sutta, like the Dasuttara Sutta, is arranged in a new plan — which is regularly followed in the Aṅguttaranikāya — of grouping the points or chief items brought forward, numerically, in arithmetical progression — in this case 1 to 10. This scheme is a kind of thematic index to the doctrines scattered through the four Nikāyas.
The Sarvāstivādins held this Sutta in high esteem, and included it (under the name of Sangītipariyāya) among the seven books constituting their Abhidhamma Piṭaka. The Tibetan recensions attribute the Sutta to Mahā-
The sutta treats of the ten conditions (dasadhammā) in much the same way as the Puggalapaññatti deals with the ten individuals (dasapuggalā).