From PREFACE:
The message which comes through loud and clear from Sri Nisargadatta Maharaj's final teaching is: Return to what you were before your so-called "birth"--the emergence of a particular body which you have identified yourself so wilingly and unthinkingly. Be in that eternity, which is a state of wholeness, even though your body may be broken; a state of riches, even though you may have no earthly possessions; a state of imperturbable peace and quiteude, even though the world around you may go up in flames.
The state before birth is even now, and ever now--because it is before time itself, before time in the guise of "becoming" emerged as the tyrannical concept that rules our life and enslaves us. It is the changeless reality from which all change has sprung--space, time, the entire world of experience, and all cherished illusions. Thus, to ponder over and take to one's heart of Maharaj's wisdom is truly partaking of the nectar of the Gods, because it restores us to our original pristine and bdlissful condition, the rediscovery of our Source.