The tractate focuses primarily on the categories and types of activities prohibited on the Sabbath according to interpretations of many verses in the Torah, notably Exodus 20:9–10 and Deut.

As its name implies, the tractate deals primarily with the laws and regulations for observing the Sabbath, which is the fourth of the Ten Commandments and one of the central religious practices of Judaism.

As such, it is dealt with at length in the Mishnah and the Gemara, and many subsequent commentaries have also been written on this tractate, from the early Middle Ages until the present.

[2] The Sabbath is one of the most important religious practices of Judaism, and the Mishnah and Talmud go to great lengths to carefully define and precisely determine how it is to be observed.

This concern was a reflection of its importance in the Biblical sources, in which there are more reminders about Sabbath observance than about any other matter, with the possible exception of the prohibitions against idolatry.

[3] Prohibited actions derived from the Torah, and rabbinic rulings designed to safeguard or enhance the practices of the cessation of labor and Sabbath rest, are as follows: In addition to the legal discussions and analysis of the Mishnah, the Gemara in this tractate contains a considerable amount of Aggadah, including narratives and historical stories, as well as moral tales, exegetical interpretations, and sayings.

[5] Other narratives describe how the Sages considered excluding the books of Ezekiel, Ecclesiastes and Proverbs from the canon of the Hebrew Bible; however, once interpretations and explanations for the passages that appear contradictory were provided, decided that they should be included.

[4][5] Also discussed is Rabbi Simeon bar Yohai, who was forced to flee and lived in a cave for twelve years following his criticism of the Roman conquerors and rulers of the Land of Israel.

[4][10] An overview of the chapters is as follows: The Mishna was composed towards the end of the Mishnaic period (c. 30 BCE - 200 CE) in the Roman province of Judaea and forms an early part in the lengthy development of Jewish law regarding Sabbath observance.

[12][13] The Mishna and the Gemara define the rituals that continue to be observed by traditional Jewish communities until modern times, with some elaboration, to both "remember" and "keep" the Sabbath and to sanctify it at home and in the synagogue.

In addition to refraining from creative work, the sanctification of the day through blessings over wine, the preparation of special Sabbath meals, and engaging in prayer and Torah study were required as an active part of Shabbat observance to promote intellectual activity and spiritual regeneration on the day of rest from physical creation.

[1][12][13] Among traditional Jewish communities, and in the modern State of Israel, where the Sabbath is the official day of rest, contemporary responsa, based on the application of the principles of the Mishnah, as interpreted by the Gemara, and subsequently expounded upon by halakhic authorities, focus mostly on technological advances in terms of the correct practice according to Jewish law.

[23][24] Immediately following this chapter, in the Ashkenazi liturgy, but not the Sephardi, additional passages from the Babylonian Talmud are recited, including a paragraph from tractate Shabbat (12a), quoting Rabbi Haninah saying that one should examine one's clothing on the Sabbath eve before nightfall, to ensure one is not carrying anything, and Rabbi Yosef commenting that this is an important law about the Sabbath, as it is easy to forget and accidentally violate the sanctity of the day of rest.