Buddha Shakyamuni was in the Kuli Tiangong (the second heaven of the six heavens of the world of desire), speaking to his mother, Mrs. Maya, and praising the imminent achievement of Ksitigarbha’s "a long-term disaster" Deeds in the process of spiritual practice, for example, he tried to save his mother when he was a Brahmin woman and a Guangmu woman.

The Buddha had a dialogue with the Earth Store Bodhisattva, during which Manjushri, Madam Maya, Ding Zizai Wang Bodhisattva, Four Heavenly Kings, Samantabhadra Bodhisattva, Universal Bodhisattva, Dabian Elder, Son of Yama, Vicious Ghost King, Mastermind Ghost King, Strong Earth God, Guanyin Bodhisattva , Voidzang Bodhisattva asked them questions in turn. These dialogues help sentient beings in various situations, and sentient beings can find benefits here, for example,

Practicing the method can "naturally leave the sea of ​​suffering and realize Nirvana after all." or even "become a Buddha after all."
A brief description of hell, introducing the condition of hell and its sentient beings, and vividly describing the retribution of bad karma.
The method of filial piety, the various methods to free relatives and relatives from suffering in various situations, and further, the care for the law world: "If you can return to the law world, it is human welfare and cannot be explained."
According to the Buddha's will, the Buddha entrusted the Ksitigarbha Bodhisattva with the task of educating and enlightening the world after his Nirvana and before Maitreya became a Buddha.