The book is mainly based on the Sefer ha-Mitzvot and the Mishneh Torah of Maimonides, at times whole sections being copied verbatim (precepts 173, 485). The author used Ibn Hasdai's Hebrew translation of the Sefer ha-Mitzvot. He also used the works of other authors, including those of Alfasi and chiefly of Adret and Nahmanides. The uniqueness of the work lies in the section dealing with the explanation of the principles of the precepts, especially "the simple description" (precept 98). His explanations are based on common sense. His style and presentation are clear and understandable befitting its educational aim for youth and ordinary people. Many editions of the work have appeared. The best known is that containing the commentary Minhat Hinnukh of R. Joseph Babad. Other well-known authors to devote compositions to it include R. Judah Rosanes and R. Isaiah Pick.