Sages Kanada and Gautama have enumerated and explained the elementary categories (padartha-s) of nature in Nyaya and Vaisheshika Shastra-s. The combination of that which has been discussed by these 2 sages is the subject matter of the Tarkashastra. Similar to Vyakarana, Tarkashastra is considered a meta-discipline, whose knowledge is essential for studying any other shastra

Tarka-Sangraha is a foundational text followed as guidelines for logic and discourse ever since it was composed in the second half of 17th century CE.