AbstractIn this article, we use concepts and methods from the theory of simplicial sets to study discrete Morse theory. We focus on the discrete flow category introduced by Vidit Nanda, and investigate its properties in the case where it is defined from a discrete Morse function on a regular CW complex. We design an algorithm to efficiently compute the Hom posets of the discrete flow category in this case. Furthermore, we show that in the special case where the discrete Morse function is defined on a simplicial complex, then each Hom poset has the structure of a face poset of a regular CW complex. Finally, we prove that the spectral sequence associated to the double nerve of the discrete flow category collapses on page 2.