The article is devoted to highlighting the essence and content of the object of the criminal offense under Polish criminal law. Issues related to the classification of the object of the composition of a criminally punishable act, its practical significance and the content of the concept of similarity of criminally punishable acts are analyzed. The author focuses on the fact that it is not necessary to confuse the object of a criminally punishable act with an executive object. For example, if someone falsifies a document by scratching out certain words from its text and writing others, then the executive object here will be a sheet of paper on which he performs his actions. Instead, the object of a criminally punishable act, and, accordingly, the legal good protected by the law (and at the same time the good protected by Article 270 of the Criminal Code of the Republic of Poland) is the authenticity of the document. The article also draws attention to the fact that in some articles of a special part of the Criminal Code, when describing a criminally punishable act, the object of protection is also indicated, for example, in Art. 189 of the Criminal Code of the Republic of Poland lists freedom as a legal good among the signs. which is protected by this norm. However, most often the object of a criminally punishable act does not belong to its legally prescribed features.In the article, the author also emphasizes that the object of a criminally punishable act is also of significant importance in determining the similarity of criminally punishable acts, in particular, for the application of norms on recidivism. According to § 2 of Art. 115 of the Criminal Code, similar criminally punishable acts are criminally punishable acts that belong to the same type.