The purpose of the law, which was passed on 14 June, 1939, was, as its interminable original title states: "to make provision in relation to actions and conduct calculated to undermine public order and the authority of the state, and for that purpose to provide for the punishment of persons guilty of offenses against the state, to regulate and control in the public interest the formation of associations, to establish special criminal courts in accordance with article 38 of the constitution and provide for the constitution, powers, jurisdiction, and procedure of such courts, to repeal certain enactments and to make provision generally in relation to matters connected with the matters aforesaid
" .
The enactment of this law by the Irish State in 1939 was anything but surprising. As explained by Judge Walsh in a decision handed down by the Supreme Court on 25 June 1986, the introduction of this law followed a statement by the IRA, in December 1938, proclaiming that all the powers of the Executive Committee of the first Irish parliament had been transferred by the members of this Parliament to the IRA council. Other declarations in January 1939 proclaimed the IRA Council as the legitimate and legal government of all Ireland, with the right to declare war. The purpose of this provision was to declare war against the United Kingdom 10. .
As Ireland had adopted a neutral position in the world conflict that had just broken out, it still had to deal with the active and violent nationalist groups who were fighting for the independence of the whole island and the reunification of the Irish State. At that time the members of the IRA were suspected of having direct relations with Germany in order to achieve their goals. All the United Kingdom's enemies could have been targeted to provide support for the Irish Republic Army and it was to counter the threat of a reinforcement of Irish terrorism by Germany that the Irish parliament adopted the Offenses Against the State Act in 1939.