Leng notes that the composition is one of the few that Harrison fails to either discuss in his autobiography or include in the two-volume "Songs by George Harrison"; this repeated omission, Leng concludes, "perhaps suggests what its writer ultimately thought of [the song]". Musically, "I Dig Love" is built around a riff, played primarily on piano, that first descends before retracing the same notes back to its starting point. In a contemporary review of "All Things Must Pass", music journalist Alan Smith likened the sequence to "The Pink Panther Theme" by Henry Mancini. Leng writes that, with the repeated declaration of ""I dig love every morning / I dig love every evening"", Harrison's lyrics reflect the "loosening of social taboos about sex and sexuality", an issue that was at the forefront of the 1960s countercultural revolution. While also viewing the lyrics as a marked departure from the predominantly spiritual themes found on "All Things Must Pass", theologian Dale Allison describes "I Dig Love" as an endorsement of that era's free love movement. Leng cites lines from the song's first verse as being a mix of "Pseudo-Dylanesque wordplay" and "George's schoolboy jokes":  Leng draws parallels between "I Dig Love" and the Beatles' more free-form compositions of the late 1960s. Among these, Paul McCartney's "Why Don't We Do It in the Road?" exemplifies what Ian MacDonald termed in the 1990s the "long-gone let-it-all-hang-out era". In his book "Working Class Mystic", Gary Tillery identifies "I Dig Love" as one of two "All Things Must Pass" tracks (the other being "Wah-Wah") that could have been sung by John Lennon, whose style increasingly embraced provocative artistic statements following the start of his relationship with Yoko Ono in 1968. Leng also compares "I Dig Love" with "Love the One You're With", a "hymn to hedonism" by Stephen Stills, with whom Harrison worked on Doris Troy's eponymous album for Apple Records, in 1969–70. The basic track for "I Dig Love" was recorded in London, either at Abbey Road Studios or Trident, between June and August 1970. As on many of the sessions for "All Things Must Pass", the contributing musicians included members of Delaney & Bonnie's 1969 tour band, including Bobby Whitlock and Jim Gordon, both of whom formed Derek and the Dominos with Clapton at this time.