The text further inspired secondary literature such as the Abhinavabharati – an example of a classic Sanskrit bhasya ('reviews and commentaries') – written by the 10th century Abhinavagupta.
It is also notable for its aesthetic 'Rasa' theory, which asserts that entertainment is a desired effect of performance arts but not the primary goal, and that the primary goal is to transport the individual in the audience into another parallel reality, full of wonder, where they experience the essence of their own consciousness, and reflect on spiritual and moral questions.
The Nāṭya Śāstra is notable as an ancient encyclopedic treatise on the arts, one which has influenced dance, music and literary traditions in India. The subjects covered by the treatise include dramatic composition, structure of a play and the construction of a stage to host it, genres of acting, body movements, make up and costumes, role and goals of an art director, the musical scales, musical instruments and the integration of music with art performance. The text consists of 36 chapters with a cumulative total of 6000 poetic verses describing performance arts. The text is attributed to sage Bharata, and its first complete compilation is dated to between 200 BCE and 200 CE, but estimates vary between 500 BCE and 500 CE.