This volume investigates the theological assertion that the God of the Bible is synonymous with the concept of Being, and that this ontological category is the primary lens through which God should be understood. Stanley J. Grenz, a noted theologian, extends his engagement with the Western philosophical tradition to scrutinize this equation. The book focuses on the significance of divine naming, particularly in light of the Christian doctrine of a triune God, challenging the reduction of God to a singular ontological concept.

The book is the second volume in Stanley Grenz's Matrix of Christian Theology, indicating it is part of a larger scholarly work. The subject matter suggests a dense, academic text aimed at theologians and philosophers engaging with systematic theology and the philosophy of religion. The focus on the relationship between God and Being, and the importance of naming, points to a detailed and critical analysis of theological concepts within their historical philosophical context.