The book has six chapters. The first one introduces the history of Avalokiteśvara Bodhisattva in Vietnam, China, and Korea following the tradition of Mahāyāna Buddhism. It has many simple-to-understand stories, but when proceeding to the second, third, fourth, and fifth chapters, readers have to use their intellect to explore them, because the author has incorporated the penetrating hearing method of Avalokiteśvara to form this work.
The content of this work directly relates to the Śūraṅgama Sūtra, especially to the twenty-five bodhisattvas presenting their own ways of awakening. The author has skillfully incorporated the Śūraṅgama Sūtra into the Commentary on Avalokiteśvara Bodhisattva, which helps readers to have the opportunity to get acquainted with both works. The author explains emptiness (Skt. śūnyatā; Pāli, suññatā) in detail, making it possible for us to read with great pleasure.
With regard to the section on Mahāsthāmaprāpta Bodhisattva practicing the recitation of Amitābha Buddha's name, we find that the author has ingeniously incorporated Pure Land views to introduce the practice to readers here and disseminate this Pure Land idea...
(Most Venerable Thích Như Điển)
"A thought of returning to hear the self-nature
Drop phenomena down to only hear the hearing nature.
Listening deeply, without chasing after objects
Objects separate organ, only hearing-hearing presents."
Namo Tathāgata Main Cause, Supreme Enlightenment, Bodhisattvas' Virtues, Buddha Head Great Peak of Śūraṅgama Sūtra.
Namo the Ear-organ of Perfect Penetration,
Great Compassion Avalokiteśvara Bodhisattva.