Verses describing the characteristics of a false friend—one who disregards conscience and speaks without sincerity—contrasted with a true friend whose loyalty is unbreakable and whose actions reflect inner integrity. It further speaks to the joy and peace found in virtuous conduct, seclusion, and the realization of the Dhamma.

The Buddha explains the importance of good friendship, the consequences of habitual engagement in unwholesome and wholesome qualities, wise and unwise attention, the loss or increase of relatives, wealth, and reputation contrasted with the loss or increase of wisdom.

The Buddha explains the consequences of negligence and diligence, laziness and arousing of energy, having many desires and having few wishes, discontentment and contentment, unwise and wise attention, full awareness and lack of it, bad and good friendships, and good and bad habits.

The Buddha lists the mental qualities that form the internal factors leading to harm or benefit, the qualities that lead to the decline or continuity of the true Dhamma, and the actions that lead to the harm of many people.