This is a well-known and popular treatise on the Nyāya-Vaiśeṣika philo-sophy by Viśvanātha Nyāyapañcānana Bhaṭṭācārya (17th Century A. D.) who lived in Navadvīpa (in Bengal).

The author himself has written a detailed commentary, Siddhāntamuktāvalī by name.

There are 168 verses in the anuṣṭubh metre.

The work, which is quite a tough one, deals with the following topics: the seven categories (saptapadārthas); the substances (dravyas); the five methods of knowledge like pratyakṣa or direct perception; mind; qualities (guṇas); some details about inference (anumāna); some miscellaneous qualities.