This work investigates the historical and conceptual separation between theology and economics to determine how these disciplines might be integrated as sciences of human action. D. Stephen Long, a theologian, examines the intellectual history that led to the isolation of these fields. He argues that modern economic theory often operates on assumptions that ignore theological frameworks, and he proposes a methodology for a functional economy that respects theological knowledge as a legitimate form of inquiry.

Scholars and theologians frequently cite this text as a significant contribution to the dialogue between faith and market systems. Readers often note the academic density of the prose, which requires a foundational understanding of both economic theory and systematic theology to fully grasp the author's arguments.