The 1st Paguthi (Section) deals with Aram (Virtue), the moral value of Human life. Thiruvalluvar lucidly distinguishes on what is good and what is bad. He describes life and lays down a code of conduct or behaviour. It contains 38 chapters that describe the praise of God, Gratitude, Compassion, Restraining Anger to Fate.
The 2nd Paguthi (Section) deals with Porul (man’s urge to acquire wealth). Tiruvalluvar gives wonderful advice to those who are in power. These include kings, rulers and employers. He lays down high standards of conduct for rulers and leaders of men. It contains 70 Chapters.