The knowledge of all the basic principles of Nyaya and Vaisheshika is gained from the study of Tarkasangraha. In this book, whatever is there about 'substances' is completely according to Vaisheshika while whatever is there about 'pramana' is completely according to Nyaya. That is, 'Vaisheshik Mat' has been accepted for substances and 'Nyaya Mat' for evidence. In this way, through this book, justice and Vaisheshik opinion have been merged into one.