The central conflict arises when two men adopt the same false identity to navigate the rigid social expectations of Victorian courtship. Jack Worthing and Algernon Moncrieff both utilize the pseudonym 'Ernest' to escape their respective social obligations and pursue the women they desire. As their deceptions overlap, the men must manage the escalating confusion caused by their fabricated personas. The narrative unfolds through witty dialogue and situational irony, highlighting the absurdity of the upper-class social codes of the era.

Readers and critics frequently highlight the play's enduring relevance due to its sharp wit and clever subversion of social norms. Discussion often centers on the linguistic dexterity of the dialogue, which remains a benchmark for comedic writing in the English language. Many observers note that the pacing is exceptionally brisk, allowing the farcical elements to maintain momentum without losing thematic depth. The work is widely regarded as a quintessential example of Victorian satire, balancing lighthearted humor with a biting critique of the period's obsession with appearances.