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This work specifies the final, practical halakha, leaving out the intermediate discussion and concisely stating the final decision.
It omits areas of law limited to Eretz Yisrael ( such as agricultural and sacrificial laws ) as well as the aggadic portions of the Talmud.
Asher ’ s son Jacob compiled a list of the decisions found in the work, under the title Piskei Ha-ROSH ( decisions of the ROSH ).
It is not well known, but the work is actually not a commentary on the Talmud but is rather a commentary on the Rif, and always starts with the text of the Rif ( see Shach quoted in Kellolei HoRif, Rabbeinu Osher, ViTur printed before the Rosh on Shabbos, Klal 2 ).
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