The Sutra on Upasaka Precepts sets forth the moral code to be observed by lay followers of Buddhism. It comprehensively elucidates the content, practice, and essence of the moral code to be observed by lay bodhisattvas and emphasizes the importance of the bodhisattva practice of lay Buddhists. The aspiration of the laity for enlightenment is said to be superior to the fruition of the practice of both sravakas and pratyekabuddhas. At the end of each chapter, the sutra concludes that lay bodhisattvas encounter more difficulties in following the precepts than ordained bodhisattvas. As such, their observance of the precepts is highly praised in the sutra.