The scene of the revelation of this Tantra is laid in Himalaya, the "Abode of Snow," a holy land weighted with the traditions of the Aryan race. Here in these lofty uplands, encircled with everlasting snows, rose the great mountain of the north, the Sapta Kula Parvata. Hence the race itself came, and there its early legends have their setting. There are still shown at Bhimudiyar the caves where the sons of Pandu and Draupadi rested, as did Rama and his faithful wife at the point where the Kosi joins the Sita in the grove of Asoka trees. In these mountains Munis and Rishis lived. Here also is the Kshetra of Shiva Mahadeva, where His Spouse Parvvati, the daughter of the Mountain King, was born, and where Mother Ganges also has her source. From time immemorial pilgrims have toiled through these mountains to visit the three great shrines of Gangotri, Kedarnath, and Badrinath. At Kangri, further north, the pilgrims make the parikrama of Mount Kailasa (Kang Rinpoche), where Shiva is said to dwell. This nobly towering peak rises to the north-west of the sacred Mansarowar Lake (Mapham Yum-tso) from amidst the purple ranges of the lower Kangri Mountains. The paradise of Shiva is a summerland of both lasting sunshine and cool shade, musical with the song of birds and bright with undying flowers. The air, scented with the sweet fragrance of Mandara chaplets, resounds with the music and song of celestial singers and players. The Mount is Gana Parvata, thronged with trains of Spirits (devayoni), of which the opening Chapter speaks.

And in the regions beyond rises Mount Meru, centre of the world-lotus. Its heights, peopled with spirits, are hung with clusters of stars as with wreaths of Malati flowers. In short, it is written: "He who thinks of Himachala, though he should not behold him, is greater than he who performs all worship in Kashi (Benares). In a hundred ages of the Devas I could not tell thee of the glories of Himachala. As the dew is dried up by the morning sun, so are the sins of mankind by the sight of Himachala."

It is not, however, necessary to go to the Himalayan Kailasa to find Shiva. He dwells wheresoever his worshippers, versed in Kulatattva, abide, and His mystic mount is to be sought in the thousand-petalled lotus (sahasrara-padma) in the body of every human jiva, hence called Shivasthana, to which all, wheresoever situate, may repair when they have learned how to achieve the way thither.

Shiva promulgates His teaching in the world below in the works known as Yamala, Damara, Shiva Sutra, and in the Tantras which exist in the form of Dialogues between the Devata and his Shakti, the Devi in Her form as Parvvati. According to the Gayatri Tantra, the Deva Ganesha first preached the Tantra to the Devayoni on Mount Kailasa, after he had himself received them from the mouth of Shiva.

After a description of the mountain, the Dialogue opens with a question from Parvvati in answer to which and those which succeed it, Shiva unfolds His doctrine on the subjects with which this particular Tantra deals.