The inscription is engraved around four sides of the smoothed upper surface of a granite seat or āsana. In 1927, Wickremasinghe reported that the seat stood a few feet off the south-east corner of the site of a Piḷima-gē (‘image-house’) in the group of ruins on the Tōpa-väva quadrangle (the Dalada Maluwa) in Polonnaruwa. The inscription indicates the āsana as that on which king Niśśaṅka-Malla used to sit whenever he witnessed the dramatic and musical entertainments which were held in the Kāliṅga-vana after his return from his Ceylong tours and his Indian campaign. Niśśaṅka Malla reigned from 1187 to 1196 A.D. According to the Poḷonnaruva Häṭa-dā-gē Vestibule Wall Inscription (IN03079), Niśśaṅka Malla began his journeys around Ceylon in the second year of his reign i.e. 1188-89 A.D. As the present inscription refers to these journeys, it must date from after 1188 A.D.
[Prosperity!] His Majesty Siri–San̆gabo Vira–rāja Niśśaṅka–Malla Aprati–Malla Kāliṅga–Cakravartī freed the whole Island of Laṅkā from the thorns [of lawlessness] and restored peace to living beings. He remitted taxation for five years for the benefit of the people of Laṅkā who had been distressed by the inordinate exactions of former kings. And giving [to the people] five tulābhāras every year, as well as bestowing [on them] titles, divel-lands, serfs, cattle, permanent grants, heritages, clothes, ornaments, and such [other kinds of] wealth in abundance, he made them prosperous. He abolished for all times taxes on thēna cultivation and gave security to living beings in forests and large tanks. In his own country and in foreign lands he established many alms-houses and maintained the giving of abundant alms. He made tours through the three kingdoms [of Ceylon] and inspected all lands in the country including those places difficult of access owing to water, mountains, forests, or marshes. [In this way] he promoted the welfare of the State and the Church.
Then being desirous of martial contests, he proceeded to India attended by his fourfold army and sought single combats. Finding none, and seeing [however] ‘the golden fingers’, the royal maidens, and other tribute that were sent by the suppliant kings of Cōḍa, Pāṇḍya, and other countries, he raised columns of victory and returned to the Island of Laṅkā, where he is now ruling in accordance with the ten principles of regal duty. And this stone-seat does His Majesty occupy for the purpose of witnessing dancing, and singing in the Kāliṅga Forest.