Martin Heidegger's "Being and Time" is considered one of the most important works of the 20th century and continues to exert a significant influence today. This commentary provides a systematic interpretation of the work with regard to the overall project, of which Heidegger only realized the first two of the planned six sections. In relation to the current state of research, Heidegger's peculiar terminology is explained in an accessible manner, thereby facilitating a systematic engagement with the core theses. The commentary, on one hand, clarifies the enduring relevance of the "Being and Time" project, while on the other hand, points out problematic (e.g., political) tendencies in the text.