[2] The legal theories within the Yajnavalkya Smriti are presented in three books, namely achara-kanda (customs), vyavahara-kanda (judicial process), and prayascitta-kanda (crime and punishment, penance).
[3] The text is the "best composed" and systematic specimen of this genre, with large sections on judicial process theories, one which had a greater influence on medieval India's judiciary practice than Manusmriti.
[1] Arguments for particular dating are based on the concise, sophisticated vocabulary found throughout the text and on the use of certain terms such as nāṇaka (a coin), and references to Greek astrology (which has been known in India since the 2nd century; see Yavanajataka).
The argument arises when considerations are made as to who was exchanging the nāṇaka and when the level of Greek thought which the author understood is brought into question.
[3][6] The Yājñavalkya Smṛti consists of a cumulative total of 1,010 ślokas (verses), and its presentation is methodical, clear and concise instead of the poetic "literary beauty" found in Manusmriti according to Robert Lingat.
[6] Ludo Rocher states that this treatise, like others in Dharmasastras genre, is a scholarly tradition on Dharma rather than a Law book, as understood in the western languages.
[14] The text opens its reply by reverentially mentioning ancient Dharma scholars, and asserting in verses 1.4-5 that the following each have written a Dharmasastra (most of these are lost to history) – Manu, Atri, Visnu, Harita, Yajnavalkya, Ushanas, Angiras, Yama, Apastamba, Samvarta, Katyayana, Brihaspati, Parashara, Vyasa, Samkha, Likhita, Daksha, Gautama, Shatatapa and Vashistha.
[15][16] The rest of the text is Yājñavalkya's theories on dharma, presented under Ācāra (proper conduct), Vyavahāra (criminal law) and Prāyaścitta (expiation).
[18] There are influential differences from the Manu Smriti and earlier Dharma texts, especially with regard to statecraft, the primary of attested documentary evidence in legal process, and in jurisprudence.