This book by a renowned Pali scholar is of great academic worth as it expounds the seminal ideas, key concepts and basic theories of Buddhist thought pertaining to dhamma and abhidhamma. It is a well thought out work based on wise Study and deep thinking of the concerned literature. It touches the kernel of Buddhist ethics and philosophy. According to Indian culture, cosmic process and human life is teleological, purposive and goal-oriented. The ultimate goal of human life is to realize Nirvana, a state of perfect eeace and bliss. But this is possible only by right understanding of the nature of reality, ethical discipline and meditation.