This book investigates the fundamental disconnect between theology and economics, arguing that both disciplines must be integrated as sciences of human action. D. Stephen Long, a scholar in the field of theological ethics, examines the historical and conceptual separation between these two fields. He posits that modern economic theory often operates in a vacuum, ignoring the theological foundations that inform human behavior and societal structures. The text advocates for a functional economic model that respects theological knowledge rather than subordinating it to market forces.

Scholars and theologians frequently cite this work as a foundational text for those interested in the intersection of faith and market systems. Readers often note the academic density of the prose, which requires a strong background in both economic theory and systematic theology to fully appreciate the author's arguments.