Ibn Parḥon quotes by name only a few authorities, including Rashi and Solomon ibn Gabirol. The latter's interesting short grammatical didactic poem Anaḳ has been preserved, at least in part, in Ibn Parḥon's introduction to his lexicon. The numerous explanatory notes, which are a notable characteristic of the lexicon, make it a mine of information on historical details relating to the ritual. It contains also various scientific excursus, including some on problems of religious law. The article בעל contains a sermon on illicit intercourse with Jewesses, which throws light on the moral status of the Italian Jews; in another article, גלב, he seizes the opportunity of showing the inadmissibility of the custom of not cutting the hair, a custom prevailing in Christian countries. Twice, in the articles מנח and ערב, he attacks the practice which Jews living in Christian countries had adopted of combining the afternoon prayer with the evening prayer.
Although Ibn Parḥon introduces a few Aramaic phrases (occurring in the Talmud) to satisfy the taste of his readers, the language of his lexicon, with its pure Hebraisms and the fluency and precision of its style, betrays the influence of his teacher Ibn Ezra. The original matter contributed by Ibn Parḥon includes, in addition to the notes mentioned above, many interpretations of single Biblical passages, and numerous explanations of Biblical words by means of Neo-Hebraic and Aramaic. A brief summary of Hebrew grammar, together with an excursus on Neo-Hebraic prosody, is prefixed to the lexicon, and a number of chapters based chiefly on the Luma of Ibn Janaḥ and dealing with syntactic and stylistic peculiarities of the Bible are appended. The preface and many of the articles contain interesting data on the history of Hebrew philology.
Ten years after its appearance Ibn Parḥon's lexicon was bitterly attacked by Judah ibn Tibbon, who translated the lexicon of Ibn Janaḥ and unjustly criticized Ibn Parḥon's work as being a translation thereof. Despite this, Ibn Parḥon's lexicon became very popular in succeeding centuries, although subsequently it was forgotten, until resuscitated by S. G. Stern, who edited it according to a Vienna manuscript together with an introduction by S. L. Rapoport (Presburg, 1844).