The subject-matter of this kitaab, however, is the aspect of Aqeedah that deals with Imaan in Allaah Ta aalaa, in His Ambiyaa, in His Malaa'ikah, in His Kutub, in Jannah and Jahannam, in the Day of Qiyaamah, in the Signs of the Hour, etc.
In the present age, there are numerous baatil groups promoting their own baatil beliefs that are in conflict with the age-old beliefs of Ahlus Sunnah wal-Jamaa ah. This kitaab is meant to ground the readers in the correct Aqaa'id (beliefs) of Ahlus Sunnah wal-Jamaa ah.
Part of Imaam at-Taftaazaani's intention when he wrote this sharh was to thoroughly refute the Ahl-e-Baatil, such as the Mu tazilah, the Karraamiyyah, the Khawaarij, the Philosophers, etc. However, a person might object at this juncture saying that those groups died out long ago so of what use is the study of this kitaab?
The answer to that objection is that what he intended to achieve in this sharh was not merely to refute those groups and there arguments of those groups, but to open up the minds of the readers, those who study this kitaab, so that whatever baatil groups emerge in later generations and whatever baatil arguments they may bring for their corrupt views, their baatil may be easily, and adequately refuted. His intention, then, was not merely to teach the readers the subject matter mentioned in this book, but to teach them how to think.