In the preface he states that he desired to afford the people, whom he found lacking in knowledge, the means of using the liturgy intelligently, and for this purpose he collected, from both the Babylonian and the Jerusalem Talmuds, from the Geonim and all the commentators down to his own time, the material for the explanation of each portion of the prayer-book. In order to elucidate the meaning and origin of each observance connected with divine worship throughout the year, he made use of all the works concerning the rites he could obtain, some of which were very rare.
The author sought to provide a comprehensive understanding of religious practices by drawing upon diverse sources, including ancient texts like Babylonian and Jerusalem Talmuds, commentary from Geonim, and his own time's works. He aimed to illuminate the meaning and origins of each observance throughout the year.