There are many different views and commentaries on the Shrimad Bhagavad Gita. The new perspective followed by Lahiri Mahasaya and his direct disciples under his tutelage and mentoring is to treat this sacred book as a practical guide and an art of living, specifically for the subject of Kriya Yoga, sadhana, and spirituality.

Devendranath Majumdar, a devoted disciple of Thakur Sri Sri Ramakrishna Paramhansa, composed this masterpiece in a state of spiritual ecstasy and humbly offered it at the feet of his revered Guru. This prayer holds immense popularity among Bengali devotees and is embraced by all Guru traditions as a heartfelt tribute to the sacred lotus feet of their Guru.