The Indian theory of government is expounded in this work on the basis of the textual sources, mainly of the Brāhmaṇas and te Ṛgveda. The mantra from the Aitareya Brāhmaṇa (VIII.27) by which the priest addresses the king, spells out the relation between the spiritual and the temporal power. This "marriage formula" has its analogous applications in the cosmic, political, family and individual spheres of operation, in each by the conjunction of complementary agencies.

The welfare of the community in each case depends upon a succession of obediences and loyalties; that of the subjects to the dual control of king and priest, that of the king to the priest, and
that of all to the principle of an eternal law (dharma) as king of kings.

The revised edition, one of Coomaraswamy's most significant writings, incorporates his own additions to the printed first edition of 1942.