In style, the book is oratorical, but not so much as 3 Maccabees. What can be interpreted as Stoic philosophy is cited by the author, though there is little original philosophical insight in the text. Although its Hellenistic Jewish nature assumes an origin in Alexandria, its interest in martyrs in Antioch and its similarity to writings in modern Turkey point to an origin in the northeast Mediterranean. Regarded as Jewish literature, it is cited[by whom?] as the best example of syncretism between Jewish and Hellenistic thought.

The book is ascribed to Josephus by Eusebius and Jerome, and this opinion was accepted for many years, leading to its inclusion in many editions of Josephus’ works. Scholars have however pointed to perceived differences of language and style. The book is generally dated between 20 and 130 CE, likely in the later half of that range.
Doctrinal content

The writer believes in the immortality of the soul, but never mentions the resurrection of the dead. Good souls are said to live forever in happiness with the patriarchs and God, but even the evil souls are held to be immortal. The suffering and martyrdom of the Maccabees is seen by the author to be vicarious for the Jewish nation, and the author portrays martyrdom in general as bringing atonement for the past sins of the Jews.