The second piece of writing included in the Dasam Granth is called the Akaal Ustat. Herein a major myth has been removed and proved wrong by Sri Guru Gobind Singh Ji. The false belief that some people by virtue of belonging to a particular religion, region, history, culture, colour or creed are superior to others is strongly refuted. Instead, he has very clearly and firmly stated that all human beings are one.
In this literary work the various forms of God as perceived by man are described and the spiritual, the philosophical and the social beliefs have been clearly elucidated.
In the Akaal Ustat, the Almighty God has been described in all his glory by making use of metaphysical references and the masterful use of imagery. The extended similes and comparisons are so lucid and clear that the reader gets riveted to what he is reading.
At various points, in this composition Guru ji has spoken out against the caste system. Perhaps no other writer has so boldly and fearlessly negated caste distinctions, the name of Guru Gobind Singh Ji will always stand out in history for this courageous and bold attack on the caste system.
On the whole, the picture of God that emerges through the Akaal Ustat is complete-He is the Perfect, Ommipotent, Omniscient Lord who treats kings and papers, elephants and ants alike. He is All Pervading. He is the Creator, The Preserver and the Destroyer. Instead of getting caught up in petty trivialities of life, one should reach out to this All-benevolent God in pure love so as to gain spiritual insight into the reality of God.