The oxygen evolution reaction (OER) is the essential module in energy conversion and storage devices such as electrolyzer, rechargeable metal–air batteries and regenerative fuel cells. The adsorption energy scaling relations between the reaction intermediates, however, impose a large intrinsic overpotential and sluggish reaction kinetics on OER catalysts. Developing advanced electrocatalysts with high activity and stability based on non-noble metal materials is still a grand challenge. Central to the rational design of novel and high-efficiency catalysts is the development and understanding of quantitative structure–activity relationships, which correlate the catalytic activities with structural and electronic descriptors. This paper comprehensively reviews the benchmark descriptors for OER electrolysis, aiming to give an in-depth understanding on the origins of the electrocatalytic activity of the OER and further contribute to building the theory of electrocatalysis. Meanwhile, the cutting-edge research frontiers for proposing new OER paradigms and crucial strategies to circumvent the scaling relationship are also summarized. Challenges, opportunities and perspectives are discussed, intending to shed some light on the rational design concepts and advance the development of more efficient catalysts for enhancing OER performance.