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Al-Ajurri divided the book into chapters, assigning a title to each chapter and including under each title a collection of Quranic verses, prophetic hadiths, and sayings of companions related to the subject at hand.
The author commented on many of the texts he cited with explanations and clarifications, most of these comments coming within the framework of clarifying the true creed, refuting opponents, debunking their fallacies, and warning against their innovations.
The book preserved for us a large group of sayings of the imams of the pious predecessors in clarifying the creed of the people of Sunnah.