In his previous book, Being Upright: Zen Meditation and the Bodhisattva Precepts, Reb Anderson Roshi described how we must become thoroughly grounded in conventional truth through the practice of compassion before we can receive the teachings of the ultimate truth. In The Third Turning of the Wheel, he introduces us to the next stage of our journey by invoking the wisdom of the Samdhinirmocana Sutra.

According to Anderson, the main purpose behind this enigmatic sutra is to reconcile the apparent contradictions between the original teachings of the historical Buddha and the later teachings of Mahayana Buddhism. Anderson reflects on the great metaphysical questions proposed in the Samdhinirmocana Sutra—the nature of ultimate reality, the structure of human consciousness, the characteristics of phenomena, the stages of meditation, and the essential qualities of a buddha—with the clarity of a scholar and the insight of a practitioner.