Tarkovsky, being a filmmaker with theoretical as well as practical understanding, speaks with a certain amount of authority. He puts forth his arguments as to film theory, the nature of spectatorship, the nature of film music, and more, with force and persuasive rhetoric. There is little room for equivocation, hesitation, or alternate theories in the text.
Tarkovsky backs up his arguments by pulling examples from his own films, his own experience on film sets, and other well-known works of art. Tarkovsky, much like his career as a film director, relies upon his own singular ideas and vision. However, he also has a definite audience in mind. As he states in the Introduction, he is writing in order to illuminate and clarify his methodology and philosophy for the benefit of those who have been puzzled or otherwise intrigued by the films of Tarkovsky. He is careful to state and support his positions in a number of ways, from anecdotal evidence to the language of philosophy and metaphysics, in order to make his thoughts accessible.
Sculpting in Time: Reflections on the Cinema