The central conflict arises from the intricate social maneuvering and financial dependencies required for Mirabell and Millamant to secure their marriage and inheritance. The protagonists must navigate a web of deceit, vanity, and legal stipulations orchestrated by the formidable Lady Wishfort. Their objective is to achieve a union based on mutual respect and wit while avoiding the traps set by jealous rivals and societal expectations. The narrative framework utilizes the conventions of Restoration comedy, emphasizing sharp dialogue and the rigid social hierarchies of the late 17th century.

Readers and critics frequently highlight the play's enduring relevance due to its sophisticated exploration of human vanity and social artifice. Discussion often centers on the linguistic complexity of Congreve's prose, which remains a primary focus for students and scholars alike. The balance between the comedic elements and the underlying critique of marriage as a financial transaction generates consistent academic debate. Many observers note that the text serves as a foundational example of the comedy of manners, providing a clear window into the cultural anxieties of its era.