This work falls into two parts: the first treats the differences between Menahem and Dunash; the second contains independent criticisms on the former's dictionary. In the introduction, Qimḥi apologizes for daring to come forward against so eminent a man as the leading Talmudic authority of his time. Hearing that the ignorant among the people will attack him on that account, he puts into their mouths the words which Abner, the captain of Saul, spoke, when David cried out to the king: "Who art thou that criest to the king?" ('I Sam. 26,14').