The Analysis is divided into three main sections, the first which is based on the method found in the discourses, elaborates on what is meant by doing the practice in regard to oneself, to another, and to both. The second section approaches the subject from the point of view of how the practice can lead to the attainment of path and fruit (maggaphalaü); and shows which mental factors are present at that time. The third section consists of a standard questionairre, that is asked many times during the early books of the Abhidhamma, which classifies the states of mind that may, or must, be present during the practice of Mindfulness.

The text of the Satipaññhànavibhaïgo clarifies a number of issues that arise in the discourse itself, and which was probably felt from the earliest times. The grammer of the first analysis makes it clear that when ajjhattaü is said in the refrain it refers to one's own body, feelings, etc., and that bahiddhà refers to someone else's body and feelings; the definition of the supermundane absorption indicates that the Abhidhammikas at least thought that it meant the first jhàna at the very least, and there is no mention of insight absorption, momentary absorption, etc.

The subjects given in the Satipaññhànavibhaïgo are far fewer than those found in the Mahàsatipaññhànasuttaü, containing only 5 subject headings as opposed to 23 in the discourse. The Contemplation of Feelings and The Contemplation of Mind contain the same material, but The Contemplation of Body has only the Applying the Mind to Repulsiveness section; and The Contemplation of (the Nature) of things has only the Hindrances and Factors of Awakening.

It has been suggested by Ajahn Sujàto that this might represent the core of the original teaching, and that the material now found in the two main Satipaññhàna discourses in the Pàëi Canon has been greatly elaberated from its more primitive beginning. Be that as it may there is no doubt that the `extra' material in those discourses, if that is what it is, is authentic to the teaching of the Buddha, even if it wasn't all collected together in this place originally.