The text is structured as a dialogue between King Vikramaditya and the sage Vashishta, and later features a dialogue between Lord Shani and his father, Lord Surya (the Sun God). The central theme of the text is:
: Shani is depicted as the "Judge of Karma" (Nyayapriya), who ensures every individual faces the consequences of their past and present deeds. shani mahatmya in english verified