That method takes the Mishnah of Judah haNasi as a text or foundation, adding to it the other tannaitic traditions, and deriving from all of them the theoretical explanations and practical applications of the religious Law. The legal and ritual opinions recorded in Rav's name and his disputes with Samuel constitute the main body of the Babylonian Talmud.
The Babylonian Talmud is a compilation of rabbinic discussions, interpretations, and rulings on Jewish law. It draws upon the Mishnah as its foundation, incorporating additional teachings from tannaitic sources like those of Judah haNasi and Rav. The legal and ritual opinions attributed to Rav and his disagreements with Samuel are crucial components of this work.