diff --git a/README.md b/README.md
index ed67028..9b20ad6 100644
--- a/README.md
+++ b/README.md
@@ -50,21 +50,25 @@ users[2]{id,name,role}:
 
 ```
 ⭐ GitHub Repositories       ██████████████░░░░░░░░░░░   8,745 tokens
-                             vs JSON: 15,145  💰 42.3% saved
-                             vs XML:  17,095  💰 48.8% saved
+                             vs JSON: 15,145  (-42.3%)
+                             vs YAML: 13,129  (-33.4%)
+                             vs XML:  17,095  (-48.8%)
 
 📈 Daily Analytics           ██████████░░░░░░░░░░░░░░░   4,507 tokens
-                             vs JSON: 10,977  💰 58.9% saved
-                             vs XML:  13,128  💰 65.7% saved
+                             vs JSON: 10,977  (-58.9%)
+                             vs YAML:  8,810  (-48.8%)
+                             vs XML:  13,128  (-65.7%)
 
 🛒 E-Commerce Order          ████████████████░░░░░░░░░     166 tokens
-                             vs JSON:    257  💰 35.4% saved
-                             vs XML:     271  💰 38.7% saved
+                             vs JSON:    257  (-35.4%)
+                             vs YAML:    197  (-15.7%)
+                             vs XML:     271  (-38.7%)
 
 ─────────────────────────────────────────────────────────────────────
-Total                        ████████████░░░░░░░░░░░░░  13,418 tokens
-                             vs JSON: 26,379  💰 49.1% saved
-                             vs XML:  30,494  💰 56.0% saved
+Total                        █████████████░░░░░░░░░░░░  13,418 tokens
+                             vs JSON: 26,379  (-49.1%)
+                             vs YAML: 22,136  (-39.4%)
+                             vs XML:  30,494  (-56.0%)
 ```
 
 <details>
@@ -371,7 +375,7 @@ Four datasets designed to test different structural patterns:
 
 #### Evaluation Process
 
-1. **Format conversion:** Each dataset is converted to all 5 formats (TOON, CSV, XML, JSON, YAML).
+1. **Format conversion**: Each dataset is converted to all 5 formats (TOON, CSV, XML, JSON, YAML).
 2. **Query LLM**: Each model receives formatted data + question in a prompt and extracts the answer.
 3. **Validate with LLM-as-judge**: `gpt-5-nano` validates if the answer is semantically correct (e.g., `50000` = `$50,000`, `Engineering` = `engineering`, `2025-01-01` = `January 1, 2025`).
 
@@ -764,6 +768,48 @@ encode(data, { lengthMarker: '#', delimiter: '|' })
 //   B2|1|14.5
 ```
 
+### `decode(input: string, options?: DecodeOptions): JsonValue`
+
+Converts a TOON-formatted string back to JavaScript values.
+
+**Parameters:**
+
+- `input` – A TOON-formatted string to parse
+- `options` – Optional decoding options:
+  - `indent?: number` – Expected number of spaces per indentation level (default: `2`)
+  - `strict?: boolean` – Enable strict validation (default: `true`)
+
+**Returns:**
+
+A JavaScript value (object, array, or primitive) representing the parsed TOON data.
+
+**Example:**
+
+```ts
+import { decode } from '@byjohann/toon'
+
+const toon = `items[2]{sku,qty,price}:
+  A1,2,9.99
+  B2,1,14.5`
+
+const data = decode(toon)
+// {
+//   items: [
+//     { sku: 'A1', qty: 2, price: 9.99 },
+//     { sku: 'B2', qty: 1, price: 14.5 }
+//   ]
+// }
+```
+
+**Strict Mode:**
+
+By default, the decoder validates input strictly:
+
+- **Invalid escape sequences** – Throws on `"\x"`, unterminated strings
+- **Syntax errors** – Throws on missing colons, malformed headers
+- **Array length mismatches** – Throws when declared length doesn't match actual count
+- **Delimiter mismatches** – Throws when row delimiters don't match header
+
 ## Notes and Limitations
 
 - Format familiarity matters as much as token count. TOON's tabular format requires arrays of objects with identical keys and primitive values only – when this doesn't hold (due to mixed types, non-uniform objects, or nested structures), TOON switches to list format where JSON can be cheaper at scale.
@@ -785,7 +831,7 @@ Wrap your encoded data in a fenced code block (label it \`\`\`toon for clarity).
 For output, be more explicit. When you want the model to **generate** TOON:
 
 - **Show the expected header** (`users[N]{id,name,role}:`). The model fills rows instead of repeating keys, reducing generation errors.
-- **State the rules**: 2-space indent, no trailing spaces, `[N]` matches row count.
+- **State the rules:** 2-space indent, no trailing spaces, `[N]` matches row count.
 
 Here's a prompt that works for both reading and generating:
 
@@ -850,16 +896,16 @@ Task: Return only users with role "user" as TOON. Use the same header. Set [N] t
 
 ## Ports in Other Languages
 
-- **Elixir**: [toon_ex](https://github.com/kentaro/toon_ex)
-- **PHP**: [toon-php](https://github.com/HelgeSverre/toon-php)
-- **Python**: [pytoon](https://github.com/bpradana/pytoon)
+- **Elixir:** [toon_ex](https://github.com/kentaro/toon_ex)
+- **PHP:** [toon-php](https://github.com/HelgeSverre/toon-php)
+- **Python:** [pytoon](https://github.com/bpradana/pytoon)
   - [python-toon](https://github.com/xaviviro/python-toon)
   - [toon-python](https://gitlab.com/KanTakahiro/toon-python)
-- **Ruby**: [toon-ruby](https://github.com/andrepcg/toon-ruby)
-- **Java**: [JToon](https://github.com/felipestanzani/JToon)
-- **.NET**: [toon.NET](https://github.com/ghost1face/toon.NET)
-- **Swift**: [TOONEncoder](https://github.com/mattt/TOONEncoder)
-- **Go** [gotoon](https://github.com/alpkeskin/gotoon)
+- **Ruby:** [toon-ruby](https://github.com/andrepcg/toon-ruby)
+- **Java:** [JToon](https://github.com/felipestanzani/JToon)
+- **.NET:** [toon.NET](https://github.com/ghost1face/toon.NET)
+- **Swift:** [TOONEncoder](https://github.com/mattt/TOONEncoder)
+- **Go:** [gotoon](https://github.com/alpkeskin/gotoon)
 
 ## License
 
diff --git a/benchmarks/results/retrieval-accuracy.md b/benchmarks/results/retrieval-accuracy.md
index 2e1cb37..c2c5fb1 100644
--- a/benchmarks/results/retrieval-accuracy.md
+++ b/benchmarks/results/retrieval-accuracy.md
@@ -159,7 +159,7 @@ Four datasets designed to test different structural patterns:
 
 #### Evaluation Process
 
-1. **Format conversion:** Each dataset is converted to all 5 formats (TOON, CSV, XML, JSON, YAML).
+1. **Format conversion**: Each dataset is converted to all 5 formats (TOON, CSV, XML, JSON, YAML).
 2. **Query LLM**: Each model receives formatted data + question in a prompt and extracts the answer.
 3. **Validate with LLM-as-judge**: `gpt-5-nano` validates if the answer is semantically correct (e.g., `50000` = `$50,000`, `Engineering` = `engineering`, `2025-01-01` = `January 1, 2025`).
 
diff --git a/benchmarks/src/report.ts b/benchmarks/src/report.ts
index df12691..28bcf66 100644
--- a/benchmarks/src/report.ts
+++ b/benchmarks/src/report.ts
@@ -248,7 +248,7 @@ ${totalQuestions} questions are generated dynamically across three categories:
 
 #### Evaluation Process
 
-1. **Format conversion:** Each dataset is converted to all ${formatCount} formats (${formatResults.map(f => f.format.toUpperCase()).join(', ')}).
+1. **Format conversion**: Each dataset is converted to all ${formatCount} formats (${formatResults.map(f => f.format.toUpperCase()).join(', ')}).
 2. **Query LLM**: Each model receives formatted data + question in a prompt and extracts the answer.
 3. **Validate with LLM-as-judge**: \`gpt-5-nano\` validates if the answer is semantically correct (e.g., \`50000\` = \`$50,000\`, \`Engineering\` = \`engineering\`, \`2025-01-01\` = \`January 1, 2025\`).
 
diff --git a/src/constants.ts b/src/constants.ts
index 91a4264..33ceb36 100644
--- a/src/constants.ts
+++ b/src/constants.ts
@@ -11,6 +11,7 @@ export const COMMA = ','
 export const COLON = ':'
 export const SPACE = ' '
 export const PIPE = '|'
+export const HASH = '#'
 
 // #endregion
 
diff --git a/src/decoders.ts b/src/decoders.ts
new file mode 100644
index 0000000..142de2a
--- /dev/null
+++ b/src/decoders.ts
@@ -0,0 +1,419 @@
+import type { LineCursor } from './scanner'
+import type {
+  ArrayHeaderInfo,
+  Depth,
+  JsonArray,
+  JsonObject,
+  JsonPrimitive,
+  JsonValue,
+  ParsedLine,
+  ResolvedDecodeOptions,
+} from './types'
+import {
+  COLON,
+  DEFAULT_DELIMITER,
+  LIST_ITEM_PREFIX,
+} from './constants'
+import {
+  isArrayHeaderAfterHyphen,
+  isObjectFirstFieldAfterHyphen,
+  parseArrayHeaderLine,
+  parseKeyToken,
+  parsePrimitiveToken,
+  parseRowValuesToPrimitives,
+  splitDelimitedValues,
+} from './parser'
+
+// #region Entry decoding
+
+export function decodeValueFromLines(cursor: LineCursor, options: ResolvedDecodeOptions): JsonValue {
+  const first = cursor.peek()
+  if (!first) {
+    throw new Error('No content to decode')
+  }
+
+  // Check for root array
+  if (isRootArrayHeaderLine(first)) {
+    const headerInfo = parseArrayHeaderLine(first.content, DEFAULT_DELIMITER)
+    if (headerInfo) {
+      cursor.advance() // Move past the header line
+      return decodeArrayFromHeader(headerInfo.header, first, cursor, 0, options)
+    }
+  }
+
+  // Check for single primitive value
+  if (cursor.length === 1 && !isKeyValueLine(first)) {
+    return parsePrimitiveToken(first.content.trim())
+  }
+
+  // Default to object
+  return decodeObject(cursor, 0, options)
+}
+
+function isRootArrayHeaderLine(line: ParsedLine): boolean {
+  const content = line.content.trim()
+  // Root array: starts with [ and has a colon
+  return content.startsWith('[') && content.includes(COLON)
+}
+
+function isKeyValueLine(line: ParsedLine): boolean {
+  const content = line.content
+  // Look for unquoted colon or quoted key followed by colon
+  if (content.startsWith('"')) {
+    // Quoted key
+    let i = 1
+    while (i < content.length) {
+      if (content[i] === '\\' && i + 1 < content.length) {
+        i += 2
+        continue
+      }
+      if (content[i] === '"') {
+        // Found end of quoted key, check for colon
+        return content[i + 1] === COLON
+      }
+      i++
+    }
+    return false
+  }
+  else {
+    // Unquoted key - look for first colon not inside quotes
+    return content.includes(COLON)
+  }
+}
+
+// #endregion
+
+// #region Object decoding
+
+function decodeObject(cursor: LineCursor, baseDepth: Depth, options: ResolvedDecodeOptions): JsonObject {
+  const obj: JsonObject = {}
+
+  while (!cursor.atEnd()) {
+    const line = cursor.peek()
+    if (!line || line.depth < baseDepth) {
+      break
+    }
+
+    if (line.depth === baseDepth) {
+      const [key, value] = decodeKeyValuePair(line, cursor, baseDepth, options)
+      obj[key] = value
+    }
+    else {
+      break
+    }
+  }
+
+  return obj
+}
+
+function decodeKeyValuePair(
+  line: ParsedLine,
+  cursor: LineCursor,
+  baseDepth: Depth,
+  options: ResolvedDecodeOptions,
+): [key: string, value: JsonValue] {
+  cursor.advance()
+
+  // Check for array header first (before parsing key)
+  const arrayHeader = parseArrayHeaderLine(line.content, DEFAULT_DELIMITER)
+  if (arrayHeader && arrayHeader.header.key) {
+    const value = decodeArrayFromHeader(arrayHeader.header, line, cursor, baseDepth, options)
+    return [arrayHeader.header.key, value]
+  }
+
+  // Regular key-value pair
+  const { key, end } = parseKeyToken(line.content, 0)
+  const rest = line.content.slice(end).trim()
+
+  // No value after colon - expect nested object or empty
+  if (!rest) {
+    const nextLine = cursor.peek()
+    if (nextLine && nextLine.depth > baseDepth) {
+      const nested = expectNestedObject(cursor, baseDepth + 1, options)
+      return [key, nested]
+    }
+    // Empty object
+    return [key, {}]
+  }
+
+  // Inline primitive value
+  const value = parsePrimitiveToken(rest)
+  return [key, value]
+}
+
+function expectNestedObject(cursor: LineCursor, nestedDepth: Depth, options: ResolvedDecodeOptions): JsonObject {
+  return decodeObject(cursor, nestedDepth, options)
+}
+
+// #endregion
+
+// #region Array decoding
+
+function decodeArrayFromHeader(
+  header: ArrayHeaderInfo,
+  line: ParsedLine,
+  cursor: LineCursor,
+  baseDepth: Depth,
+  options: ResolvedDecodeOptions,
+): JsonArray {
+  const arrayHeader = parseArrayHeaderLine(line.content, DEFAULT_DELIMITER)
+  if (!arrayHeader) {
+    throw new Error('Invalid array header')
+  }
+
+  // Inline primitive array
+  if (arrayHeader.inlineValues) {
+    // For inline arrays, cursor should already be advanced or will be by caller
+    return decodeInlinePrimitiveArray(header, arrayHeader.inlineValues, options)
+  }
+
+  // For multi-line arrays (tabular or list), the cursor should already be positioned
+  // at the array header line, but we haven't advanced past it yet
+
+  // Tabular array
+  if (header.fields && header.fields.length > 0) {
+    return decodeTabularArray(header, cursor, baseDepth, options)
+  }
+
+  // List array
+  return decodeListArray(header, cursor, baseDepth, options)
+}
+
+function decodeInlinePrimitiveArray(
+  header: ArrayHeaderInfo,
+  inlineValues: string,
+  options: ResolvedDecodeOptions,
+): JsonPrimitive[] {
+  if (!inlineValues.trim()) {
+    assertExpectedCount(0, header.length, 'inline array items', options)
+    return []
+  }
+
+  const values = splitDelimitedValues(inlineValues, header.delimiter)
+  const primitives = parseRowValuesToPrimitives(values)
+
+  assertExpectedCount(primitives.length, header.length, 'inline array items', options)
+
+  return primitives
+}
+
+function decodeListArray(
+  header: ArrayHeaderInfo,
+  cursor: LineCursor,
+  baseDepth: Depth,
+  options: ResolvedDecodeOptions,
+): JsonValue[] {
+  const items: JsonValue[] = []
+  const itemDepth = baseDepth + 1
+
+  while (!cursor.atEnd() && items.length < header.length) {
+    const line = cursor.peek()
+    if (!line || line.depth < itemDepth) {
+      break
+    }
+
+    if (line.depth === itemDepth && line.content.startsWith(LIST_ITEM_PREFIX)) {
+      const item = decodeListItem(cursor, itemDepth, header.delimiter, options)
+      items.push(item)
+    }
+    else {
+      break
+    }
+  }
+
+  assertExpectedCount(items.length, header.length, 'list array items', options)
+
+  // In strict mode, check for extra items
+  if (options.strict && !cursor.atEnd()) {
+    const nextLine = cursor.peek()
+    if (nextLine && nextLine.depth === itemDepth && nextLine.content.startsWith(LIST_ITEM_PREFIX)) {
+      throw new Error(`Expected ${header.length} list array items, but found more`)
+    }
+  }
+
+  return items
+}
+
+function decodeTabularArray(
+  header: ArrayHeaderInfo,
+  cursor: LineCursor,
+  baseDepth: Depth,
+  options: ResolvedDecodeOptions,
+): JsonObject[] {
+  const objects: JsonObject[] = []
+  const rowDepth = baseDepth + 1
+
+  while (!cursor.atEnd() && objects.length < header.length) {
+    const line = cursor.peek()
+    if (!line || line.depth < rowDepth) {
+      break
+    }
+
+    if (line.depth === rowDepth) {
+      cursor.advance()
+      const values = splitDelimitedValues(line.content, header.delimiter)
+      assertExpectedCount(values.length, header.fields!.length, 'tabular row values', options)
+
+      const primitives = parseRowValuesToPrimitives(values)
+      const obj: JsonObject = {}
+
+      for (let i = 0; i < header.fields!.length; i++) {
+        obj[header.fields![i]!] = primitives[i]!
+      }
+
+      objects.push(obj)
+    }
+    else {
+      break
+    }
+  }
+
+  assertExpectedCount(objects.length, header.length, 'tabular rows', options)
+
+  // In strict mode, check for extra rows
+  if (options.strict && !cursor.atEnd()) {
+    const nextLine = cursor.peek()
+    if (nextLine && nextLine.depth === rowDepth && !nextLine.content.startsWith(LIST_ITEM_PREFIX)) {
+      // A key-value pair has a colon (and if it has delimiter, colon comes first)
+      // A data row either has no colon, or has delimiter before colon
+      const hasColon = nextLine.content.includes(COLON)
+      const hasDelimiter = nextLine.content.includes(header.delimiter)
+
+      if (!hasColon) {
+        // No colon = data row (for single-field tables)
+        throw new Error(`Expected ${header.length} tabular rows, but found more`)
+      }
+      else if (hasDelimiter) {
+        // Has both colon and delimiter - check which comes first
+        const colonPos = nextLine.content.indexOf(COLON)
+        const delimiterPos = nextLine.content.indexOf(header.delimiter)
+        if (delimiterPos < colonPos) {
+          // Delimiter before colon = data row
+          throw new Error(`Expected ${header.length} tabular rows, but found more`)
+        }
+        // Colon before delimiter = key-value pair, OK
+      }
+      // Has colon but no delimiter = key-value pair, OK
+    }
+  }
+
+  return objects
+}
+
+// #endregion
+
+// #region List item decoding
+
+function decodeListItem(
+  cursor: LineCursor,
+  baseDepth: Depth,
+  activeDelimiter: string,
+  options: ResolvedDecodeOptions,
+): JsonValue {
+  const line = cursor.next()
+  if (!line) {
+    throw new Error('Expected list item')
+  }
+
+  const afterHyphen = line.content.slice(LIST_ITEM_PREFIX.length)
+
+  // Check for array header after hyphen
+  if (isArrayHeaderAfterHyphen(afterHyphen)) {
+    const arrayHeader = parseArrayHeaderLine(afterHyphen, activeDelimiter as any)
+    if (arrayHeader) {
+      return decodeArrayFromHeader(arrayHeader.header, line, cursor, baseDepth, options)
+    }
+  }
+
+  // Check for object first field after hyphen
+  if (isObjectFirstFieldAfterHyphen(afterHyphen)) {
+    return decodeObjectFromListItem(line, cursor, baseDepth, options)
+  }
+
+  // Primitive value
+  return parsePrimitiveToken(afterHyphen)
+}
+
+function decodeObjectFromListItem(
+  firstLine: ParsedLine,
+  cursor: LineCursor,
+  baseDepth: Depth,
+  options: ResolvedDecodeOptions,
+): JsonObject {
+  const afterHyphen = firstLine.content.slice(LIST_ITEM_PREFIX.length)
+  const { key, value, followDepth } = decodeFirstFieldOnHyphen(afterHyphen, cursor, baseDepth, options)
+
+  const obj: JsonObject = { [key]: value }
+
+  // Read subsequent fields
+  while (!cursor.atEnd()) {
+    const line = cursor.peek()
+    if (!line || line.depth < followDepth) {
+      break
+    }
+
+    if (line.depth === followDepth && !line.content.startsWith(LIST_ITEM_PREFIX)) {
+      const [k, v] = decodeKeyValuePair(line, cursor, followDepth, options)
+      obj[k] = v
+    }
+    else {
+      break
+    }
+  }
+
+  return obj
+}
+
+function decodeFirstFieldOnHyphen(
+  rest: string,
+  cursor: LineCursor,
+  baseDepth: Depth,
+  options: ResolvedDecodeOptions,
+): { key: string, value: JsonValue, followDepth: Depth } {
+  // Check for array header as first field
+  const arrayHeader = parseArrayHeaderLine(rest, DEFAULT_DELIMITER)
+  if (arrayHeader) {
+    // Create a synthetic line for array decoding
+    const syntheticLine: ParsedLine = {
+      raw: rest,
+      content: rest,
+      indent: baseDepth * options.indent,
+      depth: baseDepth,
+    }
+
+    const value = decodeArrayFromHeader(arrayHeader.header, syntheticLine, cursor, baseDepth, options)
+
+    // After an array, subsequent fields are at baseDepth + 1 (where array content is)
+    return {
+      key: arrayHeader.header.key!,
+      value,
+      followDepth: baseDepth + 1,
+    }
+  }
+
+  // Regular key-value pair
+  const { key, end } = parseKeyToken(rest, 0)
+  const afterKey = rest.slice(end).trim()
+
+  if (!afterKey) {
+    // Nested object
+    const nested = expectNestedObject(cursor, baseDepth + 1, options)
+    return { key, value: nested, followDepth: baseDepth + 1 }
+  }
+
+  // Inline primitive
+  const value = parsePrimitiveToken(afterKey)
+  return { key, value, followDepth: baseDepth + 1 }
+}
+
+// #endregion
+
+// #region Validation
+
+function assertExpectedCount(actual: number, expected: number, what: string, options: ResolvedDecodeOptions): void {
+  if (options.strict && actual !== expected) {
+    throw new Error(`Expected ${expected} ${what}, but got ${actual}`)
+  }
+}
+
+// #endregion
diff --git a/src/index.ts b/src/index.ts
index 18697cd..90e8e8a 100644
--- a/src/index.ts
+++ b/src/index.ts
@@ -1,13 +1,19 @@
 import type {
+  DecodeOptions,
   EncodeOptions,
+  JsonValue,
+  ResolvedDecodeOptions,
   ResolvedEncodeOptions,
 } from './types'
 import { DEFAULT_DELIMITER } from './constants'
+import { decodeValueFromLines } from './decoders'
 import { encodeValue } from './encoders'
 import { normalizeValue } from './normalize'
+import { LineCursor, toParsedLines } from './scanner'
 
 export { DEFAULT_DELIMITER, DELIMITERS } from './constants'
 export type {
+  DecodeOptions,
   Delimiter,
   DelimiterKey,
   EncodeOptions,
@@ -15,6 +21,7 @@ export type {
   JsonObject,
   JsonPrimitive,
   JsonValue,
+  ResolvedDecodeOptions,
   ResolvedEncodeOptions,
 } from './types'
 
@@ -24,6 +31,18 @@ export function encode(input: unknown, options?: EncodeOptions): string {
   return encodeValue(normalizedValue, resolvedOptions)
 }
 
+export function decode(input: string, options?: DecodeOptions): JsonValue {
+  const resolved = resolveDecodeOptions(options)
+  const lines = toParsedLines(input, resolved.indent)
+
+  if (lines.length === 0) {
+    throw new Error('Cannot decode empty input')
+  }
+
+  const cursor = new LineCursor(lines)
+  return decodeValueFromLines(cursor, resolved)
+}
+
 function resolveOptions(options?: EncodeOptions): ResolvedEncodeOptions {
   return {
     indent: options?.indent ?? 2,
@@ -31,3 +50,10 @@ function resolveOptions(options?: EncodeOptions): ResolvedEncodeOptions {
     lengthMarker: options?.lengthMarker ?? false,
   }
 }
+
+function resolveDecodeOptions(options?: DecodeOptions): ResolvedDecodeOptions {
+  return {
+    indent: options?.indent ?? 2,
+    strict: options?.strict ?? true,
+  }
+}
diff --git a/src/parser.ts b/src/parser.ts
new file mode 100644
index 0000000..f806e9a
--- /dev/null
+++ b/src/parser.ts
@@ -0,0 +1,393 @@
+import type {
+  ArrayHeaderInfo,
+  Delimiter,
+  JsonPrimitive,
+} from './types'
+import {
+  BACKSLASH,
+  CARRIAGE_RETURN,
+  CLOSE_BRACE,
+  CLOSE_BRACKET,
+  COLON,
+  DELIMITERS,
+  DOUBLE_QUOTE,
+  FALSE_LITERAL,
+  HASH,
+  NEWLINE,
+  NULL_LITERAL,
+  OPEN_BRACE,
+  OPEN_BRACKET,
+  PIPE,
+  TAB,
+  TRUE_LITERAL,
+} from './constants'
+
+// #region Array header parsing
+
+export function parseArrayHeaderLine(
+  content: string,
+  defaultDelimiter: Delimiter,
+): { header: ArrayHeaderInfo, inlineValues?: string } | undefined {
+  // Don't match if the line starts with a quote (it's a quoted key, not an array)
+  if (content.trimStart().startsWith(DOUBLE_QUOTE)) {
+    return undefined
+  }
+
+  // Find the bracket segment first
+  const bracketStart = content.indexOf(OPEN_BRACKET)
+  if (bracketStart === -1) {
+    return undefined
+  }
+
+  const bracketEnd = content.indexOf(CLOSE_BRACKET, bracketStart)
+  if (bracketEnd === -1) {
+    return undefined
+  }
+
+  // Find the colon that comes after all brackets and braces
+  let colonIndex = bracketEnd + 1
+  let braceEnd = colonIndex
+
+  // Check for fields segment (braces come after bracket)
+  const braceStart = content.indexOf(OPEN_BRACE, bracketEnd)
+  if (braceStart !== -1 && braceStart < content.indexOf(COLON, bracketEnd)) {
+    const foundBraceEnd = content.indexOf(CLOSE_BRACE, braceStart)
+    if (foundBraceEnd !== -1) {
+      braceEnd = foundBraceEnd + 1
+    }
+  }
+
+  // Now find colon after brackets and braces
+  colonIndex = content.indexOf(COLON, Math.max(bracketEnd, braceEnd))
+  if (colonIndex === -1) {
+    return undefined
+  }
+
+  const key = bracketStart > 0 ? content.slice(0, bracketStart) : undefined
+  const afterColon = content.slice(colonIndex + 1).trim()
+
+  const bracketContent = content.slice(bracketStart + 1, bracketEnd)
+
+  // Try to parse bracket segment; return undefined if it fails
+  let parsedBracket
+  try {
+    parsedBracket = parseBracketSegment(bracketContent, defaultDelimiter)
+  }
+  catch {
+    return undefined
+  }
+
+  const { length, delimiter, hasLengthMarker } = parsedBracket
+
+  // Check for fields segment
+  let fields: string[] | undefined
+  if (braceStart !== -1 && braceStart < colonIndex) {
+    const foundBraceEnd = content.indexOf(CLOSE_BRACE, braceStart)
+    if (foundBraceEnd !== -1 && foundBraceEnd < colonIndex) {
+      const fieldsContent = content.slice(braceStart + 1, foundBraceEnd)
+      fields = parseFieldsSegment(fieldsContent, delimiter)
+    }
+  }
+
+  return {
+    header: {
+      key,
+      length,
+      delimiter,
+      fields,
+      hasLengthMarker,
+    },
+    inlineValues: afterColon || undefined,
+  }
+}
+
+export function parseBracketSegment(
+  seg: string,
+  defaultDelimiter: Delimiter,
+): { length: number, delimiter: Delimiter, hasLengthMarker: boolean } {
+  let hasLengthMarker = false
+  let content = seg
+
+  // Check for length marker
+  if (content.startsWith(HASH)) {
+    hasLengthMarker = true
+    content = content.slice(1)
+  }
+
+  // Check for delimiter suffix
+  let delimiter = defaultDelimiter
+  if (content.endsWith(TAB)) {
+    delimiter = DELIMITERS.tab
+    content = content.slice(0, -1)
+  }
+  else if (content.endsWith(PIPE)) {
+    delimiter = DELIMITERS.pipe
+    content = content.slice(0, -1)
+  }
+
+  const length = Number.parseInt(content, 10)
+  if (Number.isNaN(length)) {
+    throw new TypeError(`Invalid array length: ${seg}`)
+  }
+
+  return { length, delimiter, hasLengthMarker }
+}
+
+export function parseFieldsSegment(seg: string, delimiter: Delimiter): string[] {
+  return splitDelimitedValues(seg, delimiter).map(field => parseStringLiteral(field.trim()))
+}
+
+// #endregion
+
+// #region Delimited value parsing
+
+export function splitDelimitedValues(input: string, delimiter: Delimiter): string[] {
+  const values: string[] = []
+  let current = ''
+  let inQuotes = false
+  let i = 0
+
+  while (i < input.length) {
+    const char = input[i]
+
+    if (char === BACKSLASH && i + 1 < input.length && inQuotes) {
+      // Escape sequence in quoted string
+      current += char + input[i + 1]
+      i += 2
+      continue
+    }
+
+    if (char === DOUBLE_QUOTE) {
+      inQuotes = !inQuotes
+      current += char
+      i++
+      continue
+    }
+
+    if (char === delimiter && !inQuotes) {
+      values.push(current.trim())
+      current = ''
+      i++
+      continue
+    }
+
+    current += char
+    i++
+  }
+
+  // Add last value
+  if (current || values.length > 0) {
+    values.push(current.trim())
+  }
+
+  return values
+}
+
+export function parseRowValuesToPrimitives(values: string[]): JsonPrimitive[] {
+  return values.map(v => parsePrimitiveToken(v))
+}
+
+// #endregion
+
+// #region Primitive and key parsing
+
+export function parsePrimitiveToken(token: string): JsonPrimitive {
+  const trimmed = token.trim()
+
+  // Empty token
+  if (!trimmed) {
+    return ''
+  }
+
+  // Quoted string (if starts with quote, it MUST be properly quoted)
+  if (trimmed.startsWith(DOUBLE_QUOTE)) {
+    return parseStringLiteral(trimmed)
+  }
+
+  // Boolean or null literals
+  if (isBooleanOrNullLiteral(trimmed)) {
+    if (trimmed === TRUE_LITERAL)
+      return true
+    if (trimmed === FALSE_LITERAL)
+      return false
+    if (trimmed === NULL_LITERAL)
+      return null
+  }
+
+  // Numeric literal
+  if (isNumericLiteral(trimmed)) {
+    return Number.parseFloat(trimmed)
+  }
+
+  // Unquoted string
+  return trimmed
+}
+
+export function isBooleanOrNullLiteral(token: string): boolean {
+  return token === TRUE_LITERAL || token === FALSE_LITERAL || token === NULL_LITERAL
+}
+
+export function isNumericLiteral(token: string): boolean {
+  if (!token)
+    return false
+
+  // Must not have leading zeros (except for "0" itself or decimals like "0.5")
+  if (token.length > 1 && token[0] === '0' && token[1] !== '.') {
+    return false
+  }
+
+  // Check if it's a valid number
+  const num = Number(token)
+  return !Number.isNaN(num) && Number.isFinite(num)
+}
+
+export function parseStringLiteral(token: string): string {
+  const trimmed = token.trim()
+
+  if (trimmed.startsWith(DOUBLE_QUOTE)) {
+    // Find the closing quote, accounting for escaped quotes
+    let i = 1
+    while (i < trimmed.length) {
+      if (trimmed[i] === BACKSLASH && i + 1 < trimmed.length) {
+        // Skip escaped character
+        i += 2
+        continue
+      }
+      if (trimmed[i] === DOUBLE_QUOTE) {
+        // Found closing quote
+        if (i !== trimmed.length - 1) {
+          throw new Error('Unexpected characters after closing quote')
+        }
+        const content = trimmed.slice(1, i)
+        return unescapeString(content)
+      }
+      i++
+    }
+
+    // If we get here, no closing quote was found
+    throw new Error('Unterminated string: missing closing quote')
+  }
+
+  return trimmed
+}
+
+export function unescapeString(value: string): string {
+  let result = ''
+  let i = 0
+
+  while (i < value.length) {
+    if (value[i] === BACKSLASH) {
+      if (i + 1 >= value.length) {
+        throw new Error('Invalid escape sequence: backslash at end of string')
+      }
+
+      const next = value[i + 1]
+      if (next === 'n') {
+        result += NEWLINE
+        i += 2
+        continue
+      }
+      if (next === 't') {
+        result += TAB
+        i += 2
+        continue
+      }
+      if (next === 'r') {
+        result += CARRIAGE_RETURN
+        i += 2
+        continue
+      }
+      if (next === BACKSLASH) {
+        result += BACKSLASH
+        i += 2
+        continue
+      }
+      if (next === DOUBLE_QUOTE) {
+        result += DOUBLE_QUOTE
+        i += 2
+        continue
+      }
+
+      throw new Error(`Invalid escape sequence: \\${next}`)
+    }
+
+    result += value[i]
+    i++
+  }
+
+  return result
+}
+
+export function parseUnquotedKey(content: string, start: number): { key: string, end: number } {
+  let end = start
+  while (end < content.length && content[end] !== COLON) {
+    end++
+  }
+
+  // Validate that a colon was found
+  if (end >= content.length || content[end] !== COLON) {
+    throw new Error('Missing colon after key')
+  }
+
+  const key = content.slice(start, end).trim()
+
+  // Skip the colon
+  end++
+
+  return { key, end }
+}
+
+export function parseQuotedKey(content: string, start: number): { key: string, end: number } {
+  let i = start + 1 // Skip opening quote
+  let keyContent = ''
+
+  while (i < content.length) {
+    if (content[i] === BACKSLASH && i + 1 < content.length) {
+      keyContent += content[i]! + content[i + 1]
+      i += 2
+      continue
+    }
+
+    if (content[i] === DOUBLE_QUOTE) {
+      // Found closing quote
+      const key = unescapeString(keyContent)
+      let end = i + 1
+
+      // Validate and skip colon after quoted key
+      if (end >= content.length || content[end] !== COLON) {
+        throw new Error('Missing colon after key')
+      }
+      end++
+
+      return { key, end }
+    }
+
+    keyContent += content[i]
+    i++
+  }
+
+  throw new Error('Unterminated quoted key')
+}
+
+export function parseKeyToken(content: string, start: number): { key: string, end: number } {
+  if (content[start] === DOUBLE_QUOTE) {
+    return parseQuotedKey(content, start)
+  }
+  else {
+    return parseUnquotedKey(content, start)
+  }
+}
+
+// #endregion
+
+// #region Array content detection helpers
+
+export function isArrayHeaderAfterHyphen(content: string): boolean {
+  return content.trim().startsWith(OPEN_BRACKET) && content.includes(COLON)
+}
+
+export function isObjectFirstFieldAfterHyphen(content: string): boolean {
+  return content.includes(COLON)
+}
+
+// #endregion
diff --git a/src/scanner.ts b/src/scanner.ts
new file mode 100644
index 0000000..34b6650
--- /dev/null
+++ b/src/scanner.ts
@@ -0,0 +1,63 @@
+import type { Depth, ParsedLine } from './types'
+import { SPACE } from './constants'
+
+export class LineCursor {
+  private lines: ParsedLine[]
+  private index: number
+
+  constructor(lines: ParsedLine[]) {
+    this.lines = lines
+    this.index = 0
+  }
+
+  peek(): ParsedLine | undefined {
+    return this.lines[this.index]
+  }
+
+  next(): ParsedLine | undefined {
+    return this.lines[this.index++]
+  }
+
+  current(): ParsedLine | undefined {
+    return this.index > 0 ? this.lines[this.index - 1] : undefined
+  }
+
+  advance(): void {
+    this.index++
+  }
+
+  atEnd(): boolean {
+    return this.index >= this.lines.length
+  }
+
+  get length(): number {
+    return this.lines.length
+  }
+}
+
+export function toParsedLines(source: string, indentSize: number): ParsedLine[] {
+  if (!source.trim()) {
+    return []
+  }
+
+  const lines = source.split('\n')
+  const parsed: ParsedLine[] = []
+
+  for (const raw of lines) {
+    let indent = 0
+    while (indent < raw.length && raw[indent] === SPACE) {
+      indent++
+    }
+
+    const content = raw.slice(indent)
+    const depth = computeDepthFromIndent(indent, indentSize)
+
+    parsed.push({ raw, indent, content, depth })
+  }
+
+  return parsed
+}
+
+function computeDepthFromIndent(indentSpaces: number, indentSize: number): Depth {
+  return Math.floor(indentSpaces / indentSize)
+}
diff --git a/src/types.ts b/src/types.ts
index 62833c1..e97f148 100644
--- a/src/types.ts
+++ b/src/types.ts
@@ -36,4 +36,42 @@ export type ResolvedEncodeOptions = Readonly<Required<EncodeOptions>>
 
 // #endregion
 
+// #region Decoder options
+
+export interface DecodeOptions {
+  /**
+   * Number of spaces per indentation level.
+   * @default 2
+   */
+  indent?: number
+  /**
+   * When true, enforce strict validation of array lengths and tabular row counts.
+   * @default true
+   */
+  strict?: boolean
+}
+
+export type ResolvedDecodeOptions = Readonly<Required<DecodeOptions>>
+
+// #endregion
+
+// #region Decoder parsing types
+
+export interface ArrayHeaderInfo {
+  key?: string
+  length: number
+  delimiter: Delimiter
+  fields?: string[]
+  hasLengthMarker: boolean
+}
+
+export interface ParsedLine {
+  raw: string
+  depth: Depth
+  indent: number
+  content: string
+}
+
+// #endregion
+
 export type Depth = number
diff --git a/test/decode.test.ts b/test/decode.test.ts
new file mode 100644
index 0000000..005ee02
--- /dev/null
+++ b/test/decode.test.ts
@@ -0,0 +1,494 @@
+import { describe, expect, it } from 'vitest'
+import { decode } from '../src/index'
+
+describe('primitives', () => {
+  it('decodes safe unquoted strings', () => {
+    expect(decode('hello')).toBe('hello')
+    expect(decode('Ada_99')).toBe('Ada_99')
+  })
+
+  it('decodes quoted strings and unescapes control characters', () => {
+    expect(decode('""')).toBe('')
+    expect(decode('"line1\\nline2"')).toBe('line1\nline2')
+    expect(decode('"tab\\there"')).toBe('tab\there')
+    expect(decode('"return\\rcarriage"')).toBe('return\rcarriage')
+    expect(decode('"C:\\\\Users\\\\path"')).toBe('C:\\Users\\path')
+    expect(decode('"say \\"hello\\""')).toBe('say "hello"')
+  })
+
+  it('decodes unicode and emoji', () => {
+    expect(decode('café')).toBe('café')
+    expect(decode('你好')).toBe('你好')
+    expect(decode('🚀')).toBe('🚀')
+    expect(decode('hello 👋 world')).toBe('hello 👋 world')
+  })
+
+  it('decodes numbers, booleans and null', () => {
+    expect(decode('42')).toBe(42)
+    expect(decode('3.14')).toBe(3.14)
+    expect(decode('-7')).toBe(-7)
+    expect(decode('true')).toBe(true)
+    expect(decode('false')).toBe(false)
+    expect(decode('null')).toBe(null)
+  })
+
+  it('respects ambiguity quoting (quoted primitives remain strings)', () => {
+    expect(decode('"true"')).toBe('true')
+    expect(decode('"false"')).toBe('false')
+    expect(decode('"null"')).toBe('null')
+    expect(decode('"42"')).toBe('42')
+    expect(decode('"-3.14"')).toBe('-3.14')
+    expect(decode('"1e-6"')).toBe('1e-6')
+    expect(decode('"05"')).toBe('05')
+  })
+})
+
+describe('objects (simple)', () => {
+  it('parses objects with primitive values', () => {
+    const toon = 'id: 123\nname: Ada\nactive: true'
+    expect(decode(toon)).toEqual({ id: 123, name: 'Ada', active: true })
+  })
+
+  it('parses null values in objects', () => {
+    const toon = 'id: 123\nvalue: null'
+    expect(decode(toon)).toEqual({ id: 123, value: null })
+  })
+
+  it('parses empty nested object header', () => {
+    expect(decode('user:')).toEqual({ user: {} })
+  })
+
+  it('parses quoted object values with special characters and escapes', () => {
+    expect(decode('note: "a:b"')).toEqual({ note: 'a:b' })
+    expect(decode('note: "a,b"')).toEqual({ note: 'a,b' })
+    expect(decode('text: "line1\\nline2"')).toEqual({ text: 'line1\nline2' })
+    expect(decode('text: "say \\"hello\\""')).toEqual({ text: 'say "hello"' })
+    expect(decode('text: " padded "')).toEqual({ text: ' padded ' })
+    expect(decode('text: "  "')).toEqual({ text: '  ' })
+    expect(decode('v: "true"')).toEqual({ v: 'true' })
+    expect(decode('v: "42"')).toEqual({ v: '42' })
+    expect(decode('v: "-7.5"')).toEqual({ v: '-7.5' })
+  })
+})
+
+describe('objects (keys)', () => {
+  it('parses quoted keys with special characters and escapes', () => {
+    expect(decode('"order:id": 7')).toEqual({ 'order:id': 7 })
+    expect(decode('"[index]": 5')).toEqual({ '[index]': 5 })
+    expect(decode('"{key}": 5')).toEqual({ '{key}': 5 })
+    expect(decode('"a,b": 1')).toEqual({ 'a,b': 1 })
+    expect(decode('"full name": Ada')).toEqual({ 'full name': 'Ada' })
+    expect(decode('"-lead": 1')).toEqual({ '-lead': 1 })
+    expect(decode('" a ": 1')).toEqual({ ' a ': 1 })
+    expect(decode('"123": x')).toEqual({ 123: 'x' })
+    expect(decode('"": 1')).toEqual({ '': 1 })
+  })
+
+  it('parses dotted keys as identifiers', () => {
+    expect(decode('user.name: Ada')).toEqual({ 'user.name': 'Ada' })
+    expect(decode('_private: 1')).toEqual({ _private: 1 })
+    expect(decode('user_name: 1')).toEqual({ user_name: 1 })
+  })
+
+  it('unescapes control characters and quotes in keys', () => {
+    expect(decode('"line\\nbreak": 1')).toEqual({ 'line\nbreak': 1 })
+    expect(decode('"tab\\there": 2')).toEqual({ 'tab\there': 2 })
+    expect(decode('"he said \\"hi\\"": 1')).toEqual({ 'he said "hi"': 1 })
+  })
+})
+
+describe('nested objects', () => {
+  it('parses deeply nested objects with indentation', () => {
+    const toon = 'a:\n  b:\n    c: deep'
+    expect(decode(toon)).toEqual({ a: { b: { c: 'deep' } } })
+  })
+})
+
+describe('arrays of primitives', () => {
+  it('parses string arrays inline', () => {
+    const toon = 'tags[3]: reading,gaming,coding'
+    expect(decode(toon)).toEqual({ tags: ['reading', 'gaming', 'coding'] })
+  })
+
+  it('parses number arrays inline', () => {
+    const toon = 'nums[3]: 1,2,3'
+    expect(decode(toon)).toEqual({ nums: [1, 2, 3] })
+  })
+
+  it('parses mixed primitive arrays inline', () => {
+    const toon = 'data[4]: x,y,true,10'
+    expect(decode(toon)).toEqual({ data: ['x', 'y', true, 10] })
+  })
+
+  it('parses empty arrays', () => {
+    expect(decode('items[0]:')).toEqual({ items: [] })
+  })
+
+  it('parses quoted strings in arrays including empty and whitespace-only', () => {
+    expect(decode('items[1]: ""')).toEqual({ items: [''] })
+    expect(decode('items[3]: a,"",b')).toEqual({ items: ['a', '', 'b'] })
+    expect(decode('items[2]: " ","  "')).toEqual({ items: [' ', '  '] })
+  })
+
+  it('parses strings with delimiters and structural tokens in arrays', () => {
+    expect(decode('items[3]: a,"b,c","d:e"')).toEqual({ items: ['a', 'b,c', 'd:e'] })
+    expect(decode('items[4]: x,"true","42","-3.14"')).toEqual({ items: ['x', 'true', '42', '-3.14'] })
+    expect(decode('items[3]: "[5]","- item","{key}"')).toEqual({ items: ['[5]', '- item', '{key}'] })
+  })
+})
+
+describe('arrays of objects (tabular and list items)', () => {
+  it('parses tabular arrays of uniform objects', () => {
+    const toon = 'items[2]{sku,qty,price}:\n  A1,2,9.99\n  B2,1,14.5'
+    expect(decode(toon)).toEqual({
+      items: [
+        { sku: 'A1', qty: 2, price: 9.99 },
+        { sku: 'B2', qty: 1, price: 14.5 },
+      ],
+    })
+  })
+
+  it('parses nulls and quoted values in tabular rows', () => {
+    const toon = 'items[2]{id,value}:\n  1,null\n  2,"test"'
+    expect(decode(toon)).toEqual({
+      items: [
+        { id: 1, value: null },
+        { id: 2, value: 'test' },
+      ],
+    })
+  })
+
+  it('parses quoted header keys in tabular arrays', () => {
+    const toon = 'items[2]{"order:id","full name"}:\n  1,Ada\n  2,Bob'
+    expect(decode(toon)).toEqual({
+      items: [
+        { 'order:id': 1, 'full name': 'Ada' },
+        { 'order:id': 2, 'full name': 'Bob' },
+      ],
+    })
+  })
+
+  it('parses list arrays for non-uniform objects', () => {
+    const toon
+      = 'items[2]:\n'
+        + '  - id: 1\n'
+        + '    name: First\n'
+        + '  - id: 2\n'
+        + '    name: Second\n'
+        + '    extra: true'
+    expect(decode(toon)).toEqual({
+      items: [
+        { id: 1, name: 'First' },
+        { id: 2, name: 'Second', extra: true },
+      ],
+    })
+  })
+
+  it('parses objects with nested values inside list items', () => {
+    const toon
+      = 'items[1]:\n'
+        + '  - id: 1\n'
+        + '    nested:\n'
+        + '      x: 1'
+    expect(decode(toon)).toEqual({
+      items: [{ id: 1, nested: { x: 1 } }],
+    })
+  })
+
+  it('parses nested tabular arrays as first field on hyphen line', () => {
+    const toon
+      = 'items[1]:\n'
+        + '  - users[2]{id,name}:\n'
+        + '    1,Ada\n'
+        + '    2,Bob\n'
+        + '    status: active'
+    expect(decode(toon)).toEqual({
+      items: [
+        {
+          users: [
+            { id: 1, name: 'Ada' },
+            { id: 2, name: 'Bob' },
+          ],
+          status: 'active',
+        },
+      ],
+    })
+  })
+
+  it('parses objects containing arrays (including empty arrays) in list format', () => {
+    const toon
+      = 'items[1]:\n'
+        + '  - name: test\n'
+        + '    data[0]:'
+    expect(decode(toon)).toEqual({
+      items: [{ name: 'test', data: [] }],
+    })
+  })
+
+  it('parses arrays of arrays within objects', () => {
+    const toon
+      = 'items[1]:\n'
+        + '  - matrix[2]:\n'
+        + '    - [2]: 1,2\n'
+        + '    - [2]: 3,4\n'
+        + '    name: grid'
+    expect(decode(toon)).toEqual({
+      items: [{ matrix: [[1, 2], [3, 4]], name: 'grid' }],
+    })
+  })
+})
+
+describe('arrays of arrays (primitives only)', () => {
+  it('parses nested arrays of primitives', () => {
+    const toon = 'pairs[2]:\n  - [2]: a,b\n  - [2]: c,d'
+    expect(decode(toon)).toEqual({ pairs: [['a', 'b'], ['c', 'd']] })
+  })
+
+  it('parses quoted strings and mixed lengths in nested arrays', () => {
+    const toon = 'pairs[2]:\n  - [2]: a,b\n  - [3]: "c,d","e:f","true"'
+    expect(decode(toon)).toEqual({ pairs: [['a', 'b'], ['c,d', 'e:f', 'true']] })
+  })
+
+  it('parses empty inner arrays', () => {
+    const toon = 'pairs[2]:\n  - [0]:\n  - [0]:'
+    expect(decode(toon)).toEqual({ pairs: [[], []] })
+  })
+
+  it('parses mixed-length inner arrays', () => {
+    const toon = 'pairs[2]:\n  - [1]: 1\n  - [2]: 2,3'
+    expect(decode(toon)).toEqual({ pairs: [[1], [2, 3]] })
+  })
+})
+
+describe('root arrays', () => {
+  it('parses root arrays of primitives (inline)', () => {
+    const toon = '[5]: x,y,"true",true,10'
+    expect(decode(toon)).toEqual(['x', 'y', 'true', true, 10])
+  })
+
+  it('parses root arrays of uniform objects in tabular format', () => {
+    const toon = '[2]{id}:\n  1\n  2'
+    expect(decode(toon)).toEqual([{ id: 1 }, { id: 2 }])
+  })
+
+  it('parses root arrays of non-uniform objects in list format', () => {
+    const toon = '[2]:\n  - id: 1\n  - id: 2\n    name: Ada'
+    expect(decode(toon)).toEqual([{ id: 1 }, { id: 2, name: 'Ada' }])
+  })
+
+  it('parses empty root arrays', () => {
+    expect(decode('[0]:')).toEqual([])
+  })
+
+  it('parses root arrays of arrays', () => {
+    const toon = '[2]:\n  - [2]: 1,2\n  - [0]:'
+    expect(decode(toon)).toEqual([[1, 2], []])
+  })
+})
+
+describe('complex structures', () => {
+  it('parses mixed objects with arrays and nested objects', () => {
+    const toon
+      = 'user:\n'
+        + '  id: 123\n'
+        + '  name: Ada\n'
+        + '  tags[2]: reading,gaming\n'
+        + '  active: true\n'
+        + '  prefs[0]:'
+    expect(decode(toon)).toEqual({
+      user: {
+        id: 123,
+        name: 'Ada',
+        tags: ['reading', 'gaming'],
+        active: true,
+        prefs: [],
+      },
+    })
+  })
+})
+
+describe('mixed arrays', () => {
+  it('parses arrays mixing primitives, objects and strings (list format)', () => {
+    const toon
+      = 'items[3]:\n'
+        + '  - 1\n'
+        + '  - a: 1\n'
+        + '  - text'
+    expect(decode(toon)).toEqual({ items: [1, { a: 1 }, 'text'] })
+  })
+
+  it('parses arrays mixing objects and arrays', () => {
+    const toon
+      = 'items[2]:\n'
+        + '  - a: 1\n'
+        + '  - [2]: 1,2'
+    expect(decode(toon)).toEqual({ items: [{ a: 1 }, [1, 2]] })
+  })
+})
+
+describe('delimiter options', () => {
+  describe('basic delimiter usage', () => {
+    it.each([
+      { delimiter: '\t' as const, name: 'tab', header: '[3\t]', joined: 'reading\tgaming\tcoding' },
+      { delimiter: '|' as const, name: 'pipe', header: '[3|]', joined: 'reading|gaming|coding' },
+      { delimiter: ',' as const, name: 'comma', header: '[3]', joined: 'reading,gaming,coding' },
+    ])('parses primitive arrays with $name delimiter', ({ header, joined }) => {
+      const toon = `tags${header}: ${joined}`
+      expect(decode(toon)).toEqual({ tags: ['reading', 'gaming', 'coding'] })
+    })
+
+    it.each([
+      { delimiter: '\t' as const, name: 'tab', header: '[2\t]{sku\tqty\tprice}', rows: ['A1\t2\t9.99', 'B2\t1\t14.5'] },
+      { delimiter: '|' as const, name: 'pipe', header: '[2|]{sku|qty|price}', rows: ['A1|2|9.99', 'B2|1|14.5'] },
+    ])('parses tabular arrays with $name delimiter', ({ header, rows }) => {
+      const toon = `items${header}:\n  ${rows[0]}\n  ${rows[1]}`
+      expect(decode(toon)).toEqual({
+        items: [
+          { sku: 'A1', qty: 2, price: 9.99 },
+          { sku: 'B2', qty: 1, price: 14.5 },
+        ],
+      })
+    })
+
+    it.each([
+      { header: '[2\t]', inner: '[2\t]', a: 'a\tb', b: 'c\td' },
+      { header: '[2|]', inner: '[2|]', a: 'a|b', b: 'c|d' },
+    ])('parses nested arrays with custom delimiters', ({ header, inner, a, b }) => {
+      const toon = `pairs${header}:\n  - ${inner}: ${a}\n  - ${inner}: ${b}`
+      expect(decode(toon)).toEqual({ pairs: [['a', 'b'], ['c', 'd']] })
+    })
+
+    it.each([
+      { header: '[3\t]', joined: 'x\ty\tz' },
+      { header: '[3|]', joined: 'x|y|z' },
+    ])('parses root arrays of primitives with custom delimiters', ({ header, joined }) => {
+      const toon = `${header}: ${joined}`
+      expect(decode(toon)).toEqual(['x', 'y', 'z'])
+    })
+
+    it.each([
+      { header: '[2\t]{id}', rows: ['1', '2'] },
+      { header: '[2|]{id}', rows: ['1', '2'] },
+    ])('parses root arrays of objects with custom delimiters', ({ header, rows }) => {
+      const toon = `${header}:\n  ${rows[0]}\n  ${rows[1]}`
+      expect(decode(toon)).toEqual([{ id: 1 }, { id: 2 }])
+    })
+  })
+
+  describe('delimiter-aware quoting', () => {
+    it.each([
+      { header: '[3\t]', joined: 'a\t"b\\tc"\td', expected: ['a', 'b\tc', 'd'] },
+      { header: '[3|]', joined: 'a|"b|c"|d', expected: ['a', 'b|c', 'd'] },
+    ])('parses values containing the active delimiter when quoted', ({ header, joined, expected }) => {
+      const toon = `items${header}: ${joined}`
+      expect(decode(toon)).toEqual({ items: expected })
+    })
+
+    it.each([
+      { header: '[2\t]', joined: 'a,b\tc,d' },
+      { header: '[2|]', joined: 'a,b|c,d' },
+    ])('does not split on commas when using non-comma delimiter', ({ header, joined }) => {
+      const toon = `items${header}: ${joined}`
+      expect(decode(toon)).toEqual({ items: ['a,b', 'c,d'] })
+    })
+
+    it('parses tabular values containing the active delimiter correctly', () => {
+      const comma = 'items[2]{id,note}:\n  1,"a,b"\n  2,"c,d"'
+      expect(decode(comma)).toEqual({ items: [{ id: 1, note: 'a,b' }, { id: 2, note: 'c,d' }] })
+
+      const tab = 'items[2\t]{id\tnote}:\n  1\ta,b\n  2\tc,d'
+      expect(decode(tab)).toEqual({ items: [{ id: 1, note: 'a,b' }, { id: 2, note: 'c,d' }] })
+    })
+
+    it('does not require quoting commas in object values when using non-comma delimiter elsewhere', () => {
+      expect(decode('note: a,b')).toEqual({ note: 'a,b' })
+    })
+
+    it('parses nested array values containing the active delimiter', () => {
+      expect(decode('pairs[1|]:\n  - [2|]: a|"b|c"')).toEqual({ pairs: [['a', 'b|c']] })
+      expect(decode('pairs[1\t]:\n  - [2\t]: a\t"b\\tc"')).toEqual({ pairs: [['a', 'b\tc']] })
+    })
+  })
+
+  describe('delimiter-independent quoting rules', () => {
+    it('preserves quoted ambiguity regardless of delimiter', () => {
+      expect(decode('items[3|]: "true"|"42"|"-3.14"')).toEqual({ items: ['true', '42', '-3.14'] })
+      expect(decode('items[3\t]: "true"\t"42"\t"-3.14"')).toEqual({ items: ['true', '42', '-3.14'] })
+    })
+
+    it('parses structural-looking strings when quoted', () => {
+      expect(decode('items[3|]: "[5]"|"{key}"|"- item"')).toEqual({ items: ['[5]', '{key}', '- item'] })
+      expect(decode('items[3\t]: "[5]"\t"{key}"\t"- item"')).toEqual({ items: ['[5]', '{key}', '- item'] })
+    })
+
+    it('parses tabular headers with keys containing the active delimiter', () => {
+      const toon = 'items[2|]{"a|b"}:\n  1\n  2'
+      expect(decode(toon)).toEqual({ items: [{ 'a|b': 1 }, { 'a|b': 2 }] })
+    })
+  })
+})
+
+describe('length marker option', () => {
+  it('accepts length marker on primitive arrays', () => {
+    expect(decode('tags[#3]: reading,gaming,coding')).toEqual({ tags: ['reading', 'gaming', 'coding'] })
+  })
+
+  it('accepts length marker on empty arrays', () => {
+    expect(decode('items[#0]:')).toEqual({ items: [] })
+  })
+
+  it('accepts length marker on tabular arrays', () => {
+    const toon = 'items[#2]{sku,qty,price}:\n  A1,2,9.99\n  B2,1,14.5'
+    expect(decode(toon)).toEqual({
+      items: [
+        { sku: 'A1', qty: 2, price: 9.99 },
+        { sku: 'B2', qty: 1, price: 14.5 },
+      ],
+    })
+  })
+
+  it('accepts length marker on nested arrays', () => {
+    const toon = 'pairs[#2]:\n  - [#2]: a,b\n  - [#2]: c,d'
+    expect(decode(toon)).toEqual({ pairs: [['a', 'b'], ['c', 'd']] })
+  })
+
+  it('works with custom delimiters and length marker', () => {
+    expect(decode('tags[#3|]: reading|gaming|coding')).toEqual({ tags: ['reading', 'gaming', 'coding'] })
+  })
+})
+
+describe('error handling', () => {
+  it('throws on array length mismatch (inline primitives)', () => {
+    const toon = 'tags[2]: a,b,c'
+    expect(() => decode(toon)).toThrow()
+  })
+
+  it('throws on array length mismatch (list format)', () => {
+    const toon = 'items[1]:\n  - 1\n  - 2'
+    expect(() => decode(toon)).toThrow()
+  })
+
+  it('throws when tabular row value count does not match header field count', () => {
+    const toon = 'items[2]{id,name}:\n  1,Ada\n  2'
+    expect(() => decode(toon)).toThrow()
+  })
+
+  it('throws when tabular row count does not match header length', () => {
+    const toon = '[1]{id}:\n  1\n  2'
+    expect(() => decode(toon)).toThrow()
+  })
+
+  it('throws on invalid escape sequences', () => {
+    expect(() => decode('"a\\x"')).toThrow()
+    expect(() => decode('"unterminated')).toThrow()
+  })
+
+  it('throws on missing colon in key-value context', () => {
+    expect(() => decode('a:\n  user')).toThrow()
+  })
+
+  it('throws on delimiter mismatch', () => {
+    const toon = 'items[2\t]{a\tb}:\n  1,2\n  3,4'
+    expect(() => decode(toon)).toThrow()
+  })
+})
diff --git a/test/index.test.ts b/test/encode.test.ts
similarity index 100%
rename from test/index.test.ts
rename to test/encode.test.ts