The Marganitha (which translates as "Pearl") is the most concise teaching of the Assyrian Church of the East. Written by Mar Odisho, Metropolitan of N’siwin and Armenia, in 1298, the book is divided into the following sections:

- On God
- On the Creation
- On Christ's Dispensation
- On the Church Sacraments

The first chapter is theological, explaining God's necessary existence and most basic features, as revealed in the Old Testament. Following this is the Assyrian cosmology, which sets the stage for the coming of the Messiah. The next chapter is Christological, attempting to explain the Assyrian understanding of Jesus' personhood and divinity; this is the most crucial chapter in terms of explaining Assyrian doctrine to other Christian groups, as the Assyrians had been incorrectly labeled Nestorians for centuries. The thrust of the chapter is largely ecumenical, in an attempt to reconcile the linguistic and cultural forces that kept the Assyrians from the larger Christian community. The final division concerns the practice and significance of Christian sacraments. An appendix of the Assyrian patriarchs often follows the text of the book.