The inscription is engraved on the rock wall of a cave situated about 400 feet to the south-west of the stupa in the ruined monastery at Kalupokuṇa or Kaludiyapokuṇa, which lies on the slopes of a range of hills known as Eravalagala, about a mile and a half to the south-east of Kum̆bukkan̆danvaḷa, in the Vagapaṇaha Pallēsiya Pattu of the Mātaḷē District. The text contains sixty-seven lines, divided into five columns of unequal dimensions. It is dated on the fifth day of the bright half of the lunar month Poson in the eighth year of King Sirisaṅgbo. This biruda was used by a number of kings and it is not possible to identify definitively which one is intended here. However, on palaeographic grounds, Senarath Paranavitana suggests that the monarch in question may be Sena II (r. 866–901) or Kassapa IV (r. 912–929), more probably the former.
The inscription records the gifts made by different individuals for providing food to the inmates of the Dakiṇigiri monastery. The major part of the record is concerned with the gift of a person named Daḷanā, who invested twenty-three kaḷan̆das of gold for the daily supply of two aḍmanā of rice and one aḍmanā of curd and who stipulated that, in the event of dissension among the inmates of the of the monastery, the food intended for them should be thrown to crows and dogs. Evidently, Daḷanā was of opinion that if the members of the saṅgha quarrelled amongst themselves, they were less worthy of the offerings of the pious than such animals.