As the text and the scholium of Megillat Taanit are distinct in form and in language, so do they differ also in historical accuracy. The text is an actual historical source, whose statements may be regarded as authentic, while its dates are reliable if interpreted independently of the scholium. The scholium, on the other hand, is of very doubtful historical value and must be used with extreme caution. Although it contains some old baraitot which are reliable, the compiler has mixed them with other, unhistorical, accounts and legends, so that even those data whose legendary character has not been proved can be credited only when they are confirmed by internal and external evidence.