It is the heart of Skanda Purana in form of a dialogue between Lord Shiva and goddess Parvati. The direct experience of Suta is brilliantly expressed through each and every couplet in it.
The couplets of this Guru Gita is the great remedy for the long lasting disease of birth and death. It is the sweetest nectar for Sadhakas. The merit is diminished by drinking the nectar of heaven. By drinking the nectar of this Gita sin is destroyed which leads to Absolute Peace and Knowledge of one's real nature.