“Artha Saṁgraha” by Laugākṣi Bhāskara is an introductory book on Pūrva Mīmāṁsā, which is one of the six orthodox systems of Indian philosophy which accept the authority of the Vedas. Pūrva Mīmāṁsā is also called Karma Mīmāṁsā or in short Mīmāṁsā. Since its main object is an investigation into dharma, or religious duty, it is also called Dharma Mīmāṁsā. It is a science of interpretation of the sacrificial portion of the Vedas pertaining to prescribed duties, called karma-khaṇḍa.

While interpreting the Vedic sentences, it explains the performance of ritualistic acts, from which it has developed its own philosophy, logic, psychology, and linguistics.

Although the book deals with the interpretation of the ritual part of the Veda, its principles are universal and helpful in the study of any school of thought. It is therefore a must for a proper understanding of Vedanta.