What the sūtra is about
The sūtra opens with the Buddha in the Trāyastriṃśa heaven, teaching the Dharma for his mother, with Buddhas and bodhisattvas of the ten directions gathered. At its centre are the vows of Kṣitigarbha Bodhisattva to bring relief to beings suffering in the lower realms. The first chapter already tells of a past life in which he was a Brahmin woman devoted to her late mother.
Later chapters speak of beings' actions and their results, the names of the hells, the benefit for both the living and the dead (chapter 7), the merit of giving (chapter 10), the earth deity who protects the Dharma (chapter 11) and, last, the Buddha's entrustment (chapter 13). Because it speaks of filial devotion and of those who have passed away, Vietnamese Buddhists often chant it during the Vu Lan season and in the days of prayer after a relative dies.