This book, while based on his predecessors, shows a significant amount of innovation, stakes out new territory in his scholarly fields, and from a methodological point of view is superior to what came before.
Another of Kimhi's works, "'Eṭ Sofer," (עט סופר) was a sort of abridged version of Mikhlol and acted as a manual for Biblical scribes.
This was a necessary compilation of rules for the writing of Bible-rolls, Masoretic notes, and accents, due to widespread ignorance among the scribes of the 12th century.
[6] He mostly attacks the allegorical method of interpretation and Christian claims towards the "true Israel" by stressing the superior morality and religiosity of the Jews.
His commentary also includes homiletic and philosophical material, niqqud (vocalization), rabbinic tradition of the reading, and literal meaning of the words.
He makes extensive use of the ancient Targum translation of the text into Jewish Palestinian Aramaic attributed to Jonathan ben Uzziel, commenting on it and bringing variant readings.
A similar, mystical interpretation by Kimhi can also be found in his glosses on the final chapter of the Book of Ezekiel, describing the Divine Chariot.