This is very much a practical manual although the ideas are deeply rooted in the thought of Descartes, Spinoza, Leibnitz and Emerson, among others. The style is refreshingly direct and lucid as it explains the ancient truths anew. Much emphasis is placed on the emotion of gratitude and the individual's creativity as the channels for creating wealth; in other words, creating abundance without competing against others. Wattles writes with genuine authority and his style is free of embellishment. This is definitely a classic of the genre and ranks with the best works of later authors in the field, like Catherine Ponder, Joseph Murphy, John Randolph Price and Stuart Wilde.