Due to its ambiguous transmission history, it is difficult to definitively classify this work as spurious or authentic; however, its musical content strongly suggests it is a work by J. S. Bach.

The work is divided into three sections. In the exposition, after two voices present the complete subject, an interlude leads to a cadence in the relative major, E-flat major, in measures 10-11. The middle section continuously develops the first half of the subject, eventually reaching B-flat major and F minor, adorned with sixteenth notes. A perfect cadence in F minor occurs in measures 18-19, marking the turning point of the fugue. Thereafter, the cantabile atmosphere is enhanced again with ornaments and sixteenth notes, and in the final three measures, this sixteenth-note motive finally appears in the left hand as well.

Although its structure is concise, it skillfully combines three types of rhythms: eighth-note triplets, sixteenth-note sextuplets, and quarter note + eighth note, resulting in an expressive fugue.

Furthermore, one of the manuscript sources transmitting this fugue bears a dedication to Prince Karl Lichnowsky, a prominent patron of Mozart and Beethoven. This manuscript also contains the Inventions and Sinfonias. It is believed to have been created during the period when the Prince was a law student at the University of Göttingen. At that time, J. N. Forkel, a Bach scholar, taught at the University of Göttingen, and the Prince deepened his knowledge of Bach and collected his works through Forkel.