Unlike Vaishnava texts that strictly avoid certain substances, the Kali Kalpataru discusses the Panchatattva (Madya – wine, Mamsa – meat, Matsya – fish, Mudra – gestures/grain, Maithuna – union). However, experts emphasize that in modern interpretation, these are often symbolic or restricted to advanced initiates (Kaulas). The book explains the esoteric symbolism behind these elements, elevating them from physical acts to cosmic principles.