After the death of Shakyamuni Buddha, there would be no Buddha on Earth until the appearance of the Bodhisattva Maitreya over a few billion years later, who is to become the next Buddha. During this transition period, Shakyamuni Buddha assigned and delegated to Bodhisattva Ksitigarbha appears to act on His behalf, in order to save the sentient beings.

This Sutra describes the past lives of Bodhisattva Ksitigarbha, his great vow made to that effect by him and the benefit accruing from that vow. The vow is that if the hell is not yet empty, I vow not to become a Buddha.

The Sutra also emphasizes the miraculous powers that all sins be expiated by reciting or hearing even a single phrase or verse.