This work investigates the foundational legal principles and religious obligations of Isma'ili jurisprudence as codified by the jurist al-Qadi al-Nu'man. Ismail K. H. Poonawala presents this translation and analysis as the definitive record of Nu'man's thirty-year career in legal scholarship. The text serves as a primary source for understanding the development of Fatimid legal thought and the systematic application of religious law. It provides a structured framework for interpreting the duties and ethical requirements central to the Isma'ili tradition.

Experts recognize this work as a foundational text for the study of Islamic law and Fatimid history. Scholars frequently note the academic rigor and historical significance of Poonawala's translation in preserving Nu'man's legal legacy.