This collection investigates the mechanics of humor by compiling a broad array of jokes intended to elicit laughter across diverse audiences. The author, S.W. Khatai, organizes these entries to provide a comprehensive reference for comedic material suitable for various social settings. The book functions as a repository of wit, utilizing traditional joke structures to categorize and present its content.

Readers often view this as a casual reference book for light entertainment rather than a scholarly work. Experts note that the collection serves its purpose as a straightforward compilation of popular comedic tropes.