Whereas the Jerusalem Talmud only includes the opinions of Palestinian rabbis (the ), the Babylonian Talmud also includes Babylonian authorities (in addition to later authorities because of its later date). As such, it is regarded as more comprehensive.

Neither Talmud covers the entire Mishnah. For example, the Babylonian commentary only covers 37 of 63 Mishnaic tractates. In particular:
* The Jerusalem Talmud covers all the tractates of Seder Zeraim,