The Avadhuta Gita is structured in 8 chapters, wherein Dattatreya – the symbol of the highest Yogi and monastic life, describes as the divine master and example, the journey of self-realization, thereafter the nature and state of a person who lives in his soul's truth.
Dattatreya asserts in the text, that the self-realized person is "by nature, the formless, all pervasive Self". He is in the state of sama-rasya or samata, which is where there are no differences between anything or anyone, neither one own's body or another person's, neither class nor gender, neither human being nor other living beings, between the abstract and the empirical universe, all is one interconnected reality, it is the unification of the One and the Beyond.His universe, all of the universe, is within his Atman (soul)."There is never any you and I", states verse 6.22.
The chapters discuss 'contemplation', states Rigopoulos, as well as "sahaja amṛitam" 'nectar of naturalness'. Some of its teachings have been compared to the Bhagavad Gita.The term Sahaja, that became important in both Hindu and Buddhist tantric traditions, means "transcendent Reality, or Absolute". It is equated to Sunya (void) in Buddhism, envisioned as a kind of "unlocated paradise", states Rigopoulos. In Hinduism, it is the interior Guru within the person, the Sadashiva, the all pervading ultimate Reality (Brahman) that is the Atman (soul) within.