The unfathomable nature of time
The only way to capture the true essence of the flow of time, Sturluson feels he must use poetry, and also describe how he is using poetry to salvage the art of yesteryear, as time creeps forward. Although there is no proof, he asserts that essentially, the story of Northern Europe begins in the epic Trojan War. This is a common literary trope of his day, and it serves as a mythological anchor for his own stories.
The nature of the gods
The gods are poetical devices, but that doesn't mean Sturluson feels they are fake or imaginary. He feels there is a primordial relationship between the human soul and the universe that can be captured well by discussing "gods," although in his opinion, the "gods" of human consciousness should be tricky and capricious if they are to adequately qualify human nature. He returns to ancient myths to find his bearings for everyday reality.
The practice of poetry
Much of this book serves as a mythological relic within which Sturluson packs as much informative, didactic information about poetry. He includes a list of poetic devices in the section titled Skáldskaparmál. Not only that, he practices poetry himself, and he includes selections of his own work. He even ends by reminding his reader that although he has tried to capture something digestible about poetry, half the fun of poetry is breaking the rules of form. He encourages his reader to learn the form of poetry and then to disobey it creatively.