The dialogues are consistently oriented toward a radical investigation of one’s true nature and the realization of the Self. Whatever the surface topic—suffering, relationships, or metaphysical speculation—Nisargadatta Maharaj persistently redirects attention to the fundamental sense of being, the bare “I am,” as the primary fact of experience. This “I am” is distinguished from the changing contents of life: body, mind, roles, and circumstances. The conversations thus revolve around recognizing that what is usually taken to be “me” is transient, while the witnessing awareness in which all phenomena appear and disappear is timeless.

A central thread is the inquiry into “Who am I?” and the careful discrimination between the pure sense of existence and the various identifications that obscure it. The ego, understood as the habitual identification with the body–mind complex, is examined as a false center, an appearance within consciousness rather than its source. By exposing this misidentification, the dialogues invite a shift from being entangled in personal narratives to resting as impersonal, formless awareness.

Another key emphasis is the exploration of consciousness itself, as distinct from its contents. Nisargadatta points out that thoughts, emotions, and perceptions arise and subside, whereas the capacity to know them remains unchanged. The dialogues repeatedly highlight this difference between what appears to be real—the phenomenal world and personal history—and what is ultimately real: the Self as pure awareness. This discernment is not treated as a mere philosophical stance, but as a living insight to be directly recognized.

Throughout, there is a strong practical orientation: the teachings encourage abiding in the felt sense of “I am” and using it as a doorway to deeper understanding. This abiding is presented as the way to move beyond psychological suffering, since suffering is rooted in clinging to what is impermanent and mistaking it for one’s identity. Liberation, in this context, is the freedom that comes from no longer identifying with the body–mind and recognizing oneself as the witnessing consciousness in which all experiences arise.