The word 'Tattva' is defined by Sri Jayatirtha as 'Tattvam anaropitam'-

Facts that are uncontaminated are 'Tattva'; In other words it is truth based on facts supported by 'Pramanas'. We shall know about 'Pramanas' In 'Pramana Lakshana'.. For the present we can say it means 'authenticated facts' ,which is called as 'yatArthajnAna'.  IN this short work ,Srimadacharya has given a complete knowledge about the

whole universe. It classifies the universe as two entities,the

independent,that is the Lord Himself and the dependent being all other

entities;this is further classified into Laxmi,who is 'Nityamukta'  oralways in Mukti,and others. This is further divided as Jiva 'and' jada'etc.The  eternity of 'akasha','Kala'(time and space) are also discussed.It is a fascinating break up of the whole creation laid bare before us by a masterly hand.

 From this classification  can be derived the main principles of

philosophy,namely:

 God is the supreme being controlling all the entities(animate and

inanimate); there is the five fold difference among these entities.The living beings are having the three qualities ,sattva,rajas and tamas etc.There is an interesting point stated by Sri Jayatirtha in his commentary on this work. This work does not have an invocatory verse( mangalacharane) and an objection is made by some regarding it. Sri Jayatirtha gives two explanations; 1.The first  word swatantra in the first sloka denotes Vishnu,who is the only one who is Swatantra all others beings  being paratantra and so a separate mangala sloka is not required. Our Guru, Srimadacharya is always doing Harismarana

and so He may not write a mangalasloka to his work.

 There is a  very fine translation with explanations of this work in kannada by Sri Sri  Vidyamanya tirtharu (swamiji of Phalimaru mutt).