The content tells about three millionaires who were friends namely Visutthiya, Petimakha and Vikhuha. They were very rich. They liked to make merit with alms giving and donations. But each of them practiced against the mority. Someone was immoral with adultery with other women. Someone was immoral with killing animals for food. Someone was immoral with stealing properties from others. Their wives also misconducted with other men. After death, they all went to hells and tortured in the underworld.