ðə kˈɑːnsɛpt ʌvðə bˈʊk ɪz bˈeɪst ˌɔn ɐ pˈæsɪdʒ fɹʌmðə bˈʊk ʌvðə lˈɔː lˈaɪbɚɹ ˌeɪˈɛl vˈɛl lˈɛɡɪz, ðə sˈɛntɹəl tˈɛkst ʌv ðəlˈɛmə, ænd stˈeɪts wʌt ɐpˈɪɹz təbi ɐ pɹˈɑːfəsi ʌv lˈeɪɾɚ nˈɑːlɪdʒ ænd sˈiːkɹᵻts ʌvðə nˈuː ˈiːɑːn ʌv hˈoːɹəs bˌiːɪŋ tˈɔːt tʊ ˈeɪ "mˈædʒɪkəl sˈʌn".
The concept of the book is based on a passage from The Book of the Law (Liber AL vel Legis), the central text of Thelema, and states what appears to be a prophecy of later knowledge and secrets of the new Aeon of Horus being taught to a "magical son".