Two gentlemen adopt the pseudonym 'Ernest' to escape their social obligations, triggering a series of farcical misunderstandings that threaten their romantic prospects. Jack Worthing and Algernon Moncrieff navigate the rigid social hierarchies of Victorian England by fabricating identities to pursue their respective interests. Their deception faces collapse when the women they court insist on marrying men named Ernest, forcing the protagonists to reconcile their double lives with the expectations of their peers. The narrative unfolds through sharp, witty dialogue that exposes the absurdity of upper-class manners and societal conventions.

Readers frequently highlight the play's enduring humor and the precision of Wilde's linguistic craftsmanship. Discussion often centers on the contrast between the characters' superficial concerns and the underlying critique of the Victorian establishment. Critics note that the pacing remains brisk, allowing the comedic tension to build through escalating misunderstandings. The work is widely regarded as a definitive example of the comedy of manners, balancing lighthearted entertainment with a biting examination of hypocrisy. Many audiences find the play's focus on the absurdity of social labels to be as relevant today as it was during its initial performance.