Allah SWT says in the Quran, "Say we believe in Allah and what has been sent down to us." Therefore it is understood by the scholars of Islam that the first obligation for a responsible adult is to know Allah. Abu Dawud narrates in his Sunan, that the Messenger of Allah, said, "The Jews split into 71 or 72 sects; and my community will split into 73 sects." Consequently, the Muslim community has diligently strived to preserve the correct theology of Islam, and this translated work is one exposition of the Sunni creed.

The author describes this treatise as ‘a work on the subject of what the morally responsible needs to know concerning the foundations of knowledge and its derivatives...along with pointing out some of its evidence in a concise manner’. So the work covers essential tenets of faith concerning Allah, His Messenger, the beatific vision of Allah in the Hereafter and so on.