It contains unreleased and arranged tracks from the original soundtrack.
The music was composed by Kenji Ito, while the arranged tracks, which comprise the first seven tracks of this album, were arranged by Takayuki Hattori.
A single-disc album of selected tracks from the Original Soundtrack and three arranged tracks, entitled Final Fantasy VII Reunion Tracks, was released separately.
In addition to the original soundtrack, a special disc of selected arranged tracks titled Tales of Hearts CG Movie Edition Visual & Original Soundtrack DVD was released alongside the "CG Movie Edition" of the game.
The songs feature live instruments, and are the only arranged tracks released from the Final Fantasy X-2 OST to date.
Aaron Lau of Soundtrack Central agreed with the sentiments expressed by Gann, and stated that the arranged tracks alone were worth buying the album for.
An album containing music box arranged tracks of music from the first anime was released in July 2003 called Orgel de Kiku Sakuhin Shū.
The combined album was as well received as the individual albums that make it up, with RPGFan calling it "one fantastic CD" that combined the "superb" arranged tracks with the "expressive" original tracks.
A collection of arranged tracks, Final Fantasy V Dear Friends; a 13-track disc, Piano Collections Final Fantasy V; and a short series of remixes, Final Fantasy V: Mambo de Chocobo, were all released in 1993.
Ryan Mattich of RPGFan termed it "an excellent selection of music", primarily due to the arranged tracks, saying that the Original Sound Version album's tracks were better than this version's as they were looped and thus played longer.
