The compiler incorporated a considerable part of the small Evel, as well as much from other works, besides adding original matter. The late compilation date of the tractate may be seen from the use of the two Talmudim and from the character of the composition itself, which is unmistakable.
The compiler drew heavily from the smaller Evel, as well as contributions from other authors, and also added original passages. The tardy publication date of this treatise is evident from its dependence on two Talmudim and its characteristic style.