Currently, a few holdouts continue to insist on a Western Zhou date while the majority follow Qian Mu and Gu Jiegang in assigning the work to about the 3rd century BC.
Yu Yingshi argues for a date in the late Warring States period based on a comparison of titles in the text with extant bronze inscriptions and calendrical knowledge implicit in the work.
The book is divided into six chapters:[5][6] The work consists mainly of schematic lists of Zhou dynasty bureaucrats, stating what the function of each office is and who is eligible to hold it.
Sometimes though the mechanical listing is broken off by pieces of philosophical exposition on how a given office contributes to social harmony and enforces the universal order.
[9] A part of the Winter Offices, the Record of Trades (Kao Gong Ji), contains important information on technology, architecture, city planning, and other topics.