This work investigates the fundamental Buddhist doctrines of karma and rebirth to determine their practical application in modern life. Christmas Humphreys, a prominent British jurist and founder of the Buddhist Society in London, utilizes his extensive background in comparative religion and legal logic to synthesize complex Eastern metaphysical concepts. He argues that these principles are not merely fatalistic dogmas but are instead logical frameworks for understanding moral causality and the evolution of consciousness. The text aims to demystify these concepts for Western readers by stripping away cultural ornamentation to reveal the underlying psychological and ethical mechanics.

Experts frequently cite this text as a foundational entry point for Westerners seeking a rational approach to Buddhist philosophy. Readers often note the clarity of the prose, which avoids overly dense academic jargon while maintaining a rigorous intellectual standard.