Structure
In Aruch HaShulchan, Rabbi Epstein cites the source of each law as found in the Talmud and Maimonides, and states the halakhic decision as found in the Shulchan Aruch with the glosses of Rema. When he deems it necessary, he also mentions the views of other Rishonim (early, pre-1550 authorities), and especially Acharonim (later authorities), occasionally disagreeing with the latter.
The work follows the structure of the Tur and the Shulchan Aruch: A division into four large parts, subdivided into parallel chapters (simanim) that match in all three works. These are further subdivided into paragraphs (se'ifim), but the latter do not match in the three works (the Tur has no official se'ifim at all, and the se'ifim of the Shulchan Aruch do not match that of Aruch HaShulchan).
Read more about this topic: Aruch HaShulchan
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“The structure was designed by an old sea captain who believed that the world would end in a flood. He built a home in the traditional shape of the Ark, inverted, with the roof forming the hull of the proposed vessel. The builder expected that the deluge would cause the house to topple and then reverse itself, floating away on its roof until it should land on some new Ararat.”
—For the State of New Jersey, U.S. public relief program (1935-1943)