The Kālakācārya-kathā – 'story of the religious teacher Kālaka' – emphasises the connection between religious practice and magical abilities. As an accomplished Jain teacher, Kālaka can master various magical sciences and transmute brick into gold. He uses his powers to help the Śakas, a foreign population. In exchange, the Śakas help him destroy the wicked King Gardabhilla.

This eventful tale belongs to the Śvetāmbara Jain tradition. It is known in several versions in various languages and is often illustrated. The version in this manuscript corresponds to that of Devacandra-sūri’s commentary on the Mūla-śuddhi-prakaraṇa, composed in 1089 (1146 VS). It is written in Prakrit, in both prose and verse.

The story is frequently found as an appendix to the Kalpa-sūtra because the last part of the story explains how Kālaka changed the date of Paryuṣaṇ. This annual festival was moved from the fifth day of the bright half of the month Bhādrapada – roughly equivalent to August to September – to the fourth. The Kalpa-sūtra has a central role in Paryuṣaṇ.