The song is a slow ballad in the key of C. In his lyrics, Harrison's directly addresses his deity, whom he describes as variously a lover, a friend, the source of truth, and the essence of all We taste, touch and feel. He recognises God as both the breath of life itself and the light in death. Harrison also lists some of the names by which the deity is popularly referred: Christ, Vishnu, Buddha, Jehovah and Our Lord. He finds further common ground in all faiths by saying that God, as the One, is Govindam, Bismillah and Creator of All. Regardless of the characterisations adopted by specific religions, the song depicts love as the essential quality in Harrison's vision of a deity.