The "Philosophical Grammar" is situated approximately in the middle of Wittgenstein's evolutionary path of thought. It belongs, along with the "Philosophical Remarks," to the so-called transitional texts, in which the transformation of his philosophy from the logical atomism of the Tractatus to the linguistic-analytic method, which finds its most comprehensive expression in the "Philosophical Investigations," takes place.

The book consists of two parts. The first deals with the philosophy of language, and the second with the philosophy of mathematics. Both parts are connected by the idea that the meaning of propositions must be sought in the "role" they play in language, and not in some transcendent extralinguistic reality. One could say that Wittgenstein's aim is realism, whether it is a philosophical position about language or about the nature of mathematics. However, Wittgenstein does not turn against the "correctness" of specific doctrines, nor does he propose alternatives to replace the erroneous ones. According to him, philosophical positions in general are "nonsensical," and nonsense cannot be "reconstructed." The only thing you can do is to "reveal" them.