This volume investigates the financial and administrative state of the Scottish Church during the pivotal transition of the Reformation. James Kirk, a noted historian of the Scottish Reformation, compiles and analyzes the 'Books of Assumption' to provide a rigorous examination of ecclesiastical rentals. By presenting these primary documents, the work argues that the financial records are essential for understanding the structural collapse and reorganization of the church in the mid-sixteenth century.

Historians and researchers frequently cite this work as a foundational reference for understanding the economic mechanics of the Scottish Reformation. The text is noted for its high academic density and its value as a primary source for scholars of early modern ecclesiastical history.