It's a prakaraNa of vedAnta in from of hymn of bhagavAn nR^isiMha.
About the Author
shrI-nR^isiMha-Ashrama is a renowned author of vedAnta. ra~NgarAjAdhvarI and his son appaya-dIxita were his disciples. He is remembered as paramaguru by dharmarAjAdhvarIndra in vedAnta-paribhAShA. He has a few works in his name to glorify vedAnta-tradition. Some are advaita-dIpikA, advaita-pa~ncharatnam, tattvabodhini on sa~NxepashArIraka, etc.