The book begins with a matika (Pali for "matrix"), which is a list of classifications of dhammas, variously translated as ideas, phenomena, states, patterns etc. There are 22 3-fold classifications, followed by 100 2-fold ones according to the abhidhamma method and 42 according to the sutta method.
The main body of the book is in four parts, as follows.
Rhys Davids (1900) divisions of the text are as follows:
Ch. II. Good in relation to the Universe of Form (ruupaavacara-kusala.m)
Ch. III. Good in relation to the Universe of the Formless (aruupaavacara-kusala.m)
Ch. IV. Degrees of Efficacy in Good relating to the Three Realms
Ch. V. Thought engaged upon the Higher Ideal (lokuttaram citta.m)
Ch. II. Action-thoughts (kiriyaa)