This framework is just a method to parse the text in a tabular form in order to ease understanding, memorization and communication.
This method is neutral : it does not imply a particular hashkafa.
The basic idea is explained by the Ramchal zt”l in the Derech tevunos.
The idea of a tabular structure comes from the theory of relational databases.
Here a text becoming viral in the Kollel Bobov and other hot places in Antwerp.
And here my commentary of Bava Kamma 2a.