It is an important book for the study of the development of Confucianism from the Warring States period through the Han dynasty.

Today, the book is usually considered to be the work of the Han dynasty Confucian scholars and contains about 30,000 Chinese characters.

Its focus is on clarifying Confucian debate on the political significance of the Spring and Autumn Annals in a style somewhat similar to the Gongyang Zhuan, but with many differences in both doctrine and interpretation.

Its major concerns include the ritual code, political and familial hierarchies, and hereditary succession.

In general, the Gǔliáng Zhuàn uses a somewhat simple explanatory style rather than the grandiloquent language adopted by the Gongyang Zhuan.