The film shows the inner workings of machines, capturing the precision of mechanical motion in detail. Each frame is crafted to showcase various particularities of in the mechanical world.
The film is considered to border "pure cinema". Jan-Christopher Horak wrote that "Mechanical Principlesreveals that for Steiner any aspect of the visual world can fuel a fascination with sight." The film, part of the director's abstract trilogy, has been found "fascinating and more striking than Surf and Seaweed".