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 built upon the Mishnah of Judah haNasi as its foundation, adding to it the teachings of other tannaitic traditions. This approach provides both theoretical explanations and practical applications for religious law. The legal and ritual opinions attributed to Rav and his disputes with Samuel form a significant part of this work.