Summary: This gospel presents a a conversation between Jesus and three of his followers, Matthew, Judas, and Mary. and It appears to be intended for consideration within a context of baptism. The Dialogue incorporates material from a creation myth, a catalog of the elementary substances of the universe, and an apocalyptic vision, but the main focus is on an extended question-and-answer session between Jesus and the disciples.
Gnostic concern for the life (and journey) of the human soul is evident, as is reflection on the present and future possibilities for salvation.