Tattaunawar da ke cikin wannan littafi tana da alaƙa da rukuni uku. Rukuni na farko ya ƙunshi abubuwan da suke zama farkon wannan ibada, kuma sanin su wajibi ne domin aiwatar da wannan ibada. Rukuni na biyu yana magana ne a kan abubuwan da suke ginshiƙai (arkān), kuma waɗannan su ne umarni da za a aiwatar da kansu da abubuwan da za a bari. Rukuni na uku yana magana ne a kan al'amura masu alaƙa, kuma waɗannan su ne ahkām na ayyukan. Hakika, kowace ibada ana iya ganin tana ginuwa ne akan waɗannan rukuni uku.

The discussion in this book is related to three categories. The first category comprises things that form the preliminaries of this worship, and' whose identification is necessary for practising this worship. The second category is about things that constitute the elements (arkdn), and these are prescriptions to be acted upon themselves and things that are to be relinquished. The third category is about things that relate to associated matters, and these are the ahkdm for the acts. In fact, each worship can be found to be constituted by these three categories.