This book is considered the most important source of the history of the Seljuks. It is the oldest comprehensive book of the history of the Seljuk state, its origins, sultans, administrators, ministers, heads of state departments and state offices. Additionally, it covers the various functions of the state and its military, political, social, economic and urban achievements. It is distinguished by narrations concerned with the sultans’ wives, their administration, and both their formal and informal roles in the state.

Among other factors, the importance of the book is due to the originality of its material, such as unique news items and poems. Its discussion of the administrative arrangement also distinguishes it from other works. Moreover, it is a model of high-standard translation from Persian into Arabic, and an elaborate example of the literature and language of the Seljuk period.

The importance of the book also stems from the status of its authors, as the original version of the book was written by the Seljuk minister Anūshirvān ibn Khālid Al-Qāshāni, in which he recorded his observations on the state. It was translated and added to by Al-ʿImād Al-Aṣfahāni, the most famous writer, scholar and historian in the Muslim world in the second half of the sixth century AH, who wrote extensively on various fields, most notably the histories of the Seljuk, Zengid and Ayyubid states, and the biographies of notable men of literature.