The halakhic exegesis of the Mekhilta, which is found chiefly in the massektot "Bo", "Bahodesh", and "Mishpatim" and in the sections "Ki Tisa" and "Vayakhel", is, as the name "mekhilta" indicates, based on the application of the middot according to R. Ishmael's system and method of teaching. In like manner, the introductory formulas and the technical terms are borrowed from his midrash. On the other hand, there are many explanations and expositions of the Law which follow the simpler methods of exegesis found in the earlier halakha.