Zahn showed that the Dialogue was originally divided into two books, that there is a considerable lacuna in chapter 74, as well as at the beginning, and that it is probably based on an actual occurrence at Ephesus, the personality of the Rabbi Tarfon being employed, though in a Hellenized form.
Zahn menunjukkan bahwa Dialog pada awalnya dibagi menjadi dua buku, bahwa ada banyak kekosongan dalam bab 74, serta di awalnya, dan bahwa hal ini mungkin didasarkan pada kejadian yang sebenarnya di Efesus, kepribadian Rabi Tarfon telah digunakan, meskipun dalam bentuk Helenis.