This commentary is an extensive commentary that analysis various transmissions of Abu Dawud Sunan. Shaykh Khalil Ahmad relies on Imam Abu Hanifa School in many cases but is not exclusively reporting on the school views only. He explains the nature of the transmitters, and this is the strength of the work.
He also mentions many of the linguistic aspect of the Ahadith mentioned, mentioning the views of another schools of thought as well as. This commentary is an excellent addition to the other works on the Sunan Abu Dawud because, just like Imam Abi Dawud arranged this work based on Fiqh chapters, so did this commentator in his exertive explanation.