A concise and useful exegesis, summarized by its author, Abdullah ibn Ahmad ibn Mahmud al-Nasafi, from Tafsir al-Baydawi and al-Kashshaf by al-Zamakhshari. It became, as the author stated: "A book moderate in interpretations, comprehensive in aspects of grammar and readings, containing the subtleties of the sciences of Badi' (rhetoric) and Isyarat (allusions), adorned with the sayings of Ahl al-Sunnah wa al-Jama'ah, and free from the falsehoods of the people of innovation and misguidance; it is neither tediously long nor deficiently short."

Al-Nasafi delves into grammatical issues only gently, and he adheres to the seven mutawatir (successively transmitted) Qira'at (readings), attributing each to its reciter. He briefly presents jurisprudential schools of thought when interpreting verses of legal rulings, directs opinions without excessive elaboration, often supports his Hanafi school of thought and refutes those who oppose it. The mention of Isra'iliyyat (Judeo-Christian narrations) is rare, and when mentioned, he scrutinizes and rejects them.

The book is of a medium size, easy to handle, widely circulated, and well-known among people. It has gained acceptance among scholars and was prescribed for teaching at Al-Azhar and other religious schools for several years.