The greatest obstacle to critically analyzing Kalila and Dimna is the language. In English, one is considering a translation of a translation, since the original work was written in Sanskrit and achieved its greatest fame and influence in Arabic before being translated into English and other European languages. There is also an important early translation into Persian.

Having said this, there are certain features that the different versions have in common, and some of these are also common to beast fables from other cultures. The animals are given human characteristics which seem appropriate to their species. The lion, for instance, is a regal and heroic figure.

The stories are allegorical and are told in a didactic style appropriate for imparting a moral, rather like Aesop's fables. However, they are more subtle and open to differing interpretations than Aesop's fables are, sometimes exploring topics rather than recommending a clear course of action. The allegories are also closely linked to court life and politics, dealing with subjects such as the qualities of an ideal ruler or the circumstances under which it is appropriate to befriend one's enemies. Thus, while the stories often employ humor, the diction and rhetoric are generally elevated.