Garuda Purana is a part of the "Smriti", which is a part of the Hindu body of texts. It is in the form of instructions by Vishnu to his carrier, Garuda (The King of Birds - a Vimana of Lord Vishnu). The Garuda Purana is a sattvika purana. The others in this group are Vishnu Purana, Narada Purana, Bhagavata Purana, Padma Purana and Varaha Purana. This Purana deals with astronomy, medicine, grammar and gemstone structure and qualities. In addition, the Garuda Purana is considered the authoritative Vedic reference volume describing the Nine Pearls, which includes not only the well known Oyster Pearl, but also the Conch Pearl, Cobra Pearl, Boar Pearl, Elephant Pearl, Bamboo Pearl, Whale Pearl, Fish Pearl, and Cloud Pearl.

The Garuda Purana has nineteen thousand shlokas. It is a medium-sized Purana. The thousand shlokas of the Garuda Purana are divided into two parts, a purva khanda (first part) and an uttara khanda (subsequent part). Each khanda has several chapters (adhyaya). The purva khanda is much longer; it has two hundred and thirty-four chapters. The Uttara khanda has only forty-five. The latter half of this Purana deals with life after death. Following this is an account of funeral procedures, including rituals, the astrological timing of the post-death observances, reincarnation and ritual gifts.

The Hindus of north-India generally read this Purana while cremating the bodies of the dead. Thus, it also describes around 24 types of death punishments given to a person after death for the sins committed in life. These deaths include Khumbipakam (burned in oil) and Kirimibhojanam (given as prey to leeches). The final part of this text is an appeal to self-knowledge as the key to liberation, going beyond austerities and study of the texts. This has given great importance to the origin of Garuda. There are nineteen thousand verses describing the ways to the Lord.

Vedavyasa taught the Puranas to one of his disciples name Romaharshana or Lomaharshana. And it was Romaharshana who related the stories of the Puranas to everyone else. The Bhagavata Purana says the Romaharashana had a son named Suta and it was this son who related the story of that particular Purana to the other sages. Thus, Suta was a very learned sage. He was very well versed in the Puranas and in the shastras. He was also devoted to Vishnu.

Romaharshana came to a forest known as Naimisharanya. He sat there and contemplated the mysteries of the Lord Vishnu. Several other rishis (sages) led by Shounaka also came to the forest. And they started asking Romaharshana, all the questions about God and its existence. Thus, he started reciting the Garuda Purana, which gave all the answers about the questions the sages had asked. However, he first started introducing the 22 avatars of Lord Vishnu. There have been several other incarnations of Vishnu. But the ones mentioned are the major ones. These are as follows:

The first incarnation was in the form of a young boy (Kumara). In this form, Vishnu adopted celibacy and performed difficult meditation.

The second incarnation was as a boar (Varaha). In this form, Vishnu rescued the earth from the underworld.

The third incarnation was as a great sage (Devarshi). In this form, Vishnu spread the knowledge of several texts (tantras).

The fourth incarnation was as two sages named Nara and Narayana.

The fifth incarnation was as the great sage Kapila, who taught his disciple Asuri the wonderful philosophy known as samkhya yoga.

The sixth incarantion was as the sage Dattatreya, the son of Atri and Anasuya.

The seventh incarnation took place in the manyantra known as svayambhuva. Vishnu was born as the son of Ruchi and Akuti and performed many Yajna (sacrifices).

In the eighth incarnation, Vishnu was born as the son of Nabhi and Meru. His name was Urukrama. He taught everyone the righteous way of life.

In the ninth incarnation, Vishnu became the king Prithu and restored food grains and herbs to the earth.

The tenth of Vishnu`s incarnations was as Matsya and saved Vaivasvata Manu from the flood that enveloped the world.

In the eleventh incarnation, Vishnu adopted the form of a turtle (Kurma). This was to help out the gods (Devas) and demons (Asuras) in the churning of the ocean (Samudra Manthana).

The twelfth incarnation was as Dhanvantari, physician of the gods and the originator of medicine.

The thirteenth was Mohini Avatar and in this form, Vishnu adopted the body of a beautiful woman so as to charm and rob the asuras of the amrita.

In the fourteenth incarnation, Vishnu became Narasimha, a being who was half-man and half-lion and killed the evil asura Hiranyakashyapu.

The fifteenth incarnation witnessed Vishnu`s adoption of the form of dwarf (Vamana). This was to deceive the asura Vali and restore the gods to heaven.

In the sixteenth incarnation, Vishnu became Parashurama, killed all the kshatriyas in the world twenty-one times.

The seventeenth incarnation was as Vedavyasa, the son of Parashara and Satyavati, who later divided the Vedas.

Vishnu`s eighteenth incarnation was as the sage Narada.

The nineteenth incarnation was Rama and the twentieth was as Krishna.

In the twenty-first incarnation, Vishnu became a Buddha.

The twenty-second incarnation is yet to come Vishnu will be come. Vishnu will be born as Kalki so as to destroy evil in the world and restore righteousness.