“I Am That – Dialogues with Nisargadatta Maharaj” is most accurately understood as a spiritual text whose form and content are deeply philosophical. Its primary orientation is toward spiritual instruction and self-realization, rooted in the non-dual, Advaita Vedānta perspective. The dialogues are not arranged as a systematic treatise, but as satsang—living exchanges intended to point the reader toward direct recognition of the Self. The central aim is liberation from suffering through realization of one’s true nature, rather than the construction of a theoretical system.

At the same time, the work is rich in philosophical inquiry. It addresses questions about the nature of reality, consciousness, existence, and identity in a way that clearly engages metaphysical and epistemological concerns. The exploration of the self, the world, and awareness unfolds through reasoned dialogue, but always in service of an experiential awakening rather than abstract speculation. Philosophical themes are thus woven into the text as instruments of insight, not as ends in themselves.

For these reasons, the book can be seen as a spiritual text with strong philosophical content, or, put differently, as both spiritual and philosophical without being a purely academic work. Its discussions of ontology and consciousness are inseparable from its role as direct guidance for self-inquiry. The philosophical depth supports and clarifies the spiritual path it presents, while the spiritual orientation gives its philosophy a distinctly practical and transformative character.