This book investigates the ontological status of value and the specific conditions under which moral and political claims can be considered knowledge. Alan B. Thomas draws upon contemporary epistemology and political theory to argue for a framework of 'cognitivist contextualism.' He posits that while humans possess genuine moral and political knowledge, this knowledge is inherently tied to historical and cultural contexts, distinguishing it from the universal nature of scientific or mathematical truths.

Scholars and students of philosophy frequently note the academic density of the prose and the rigorous analytical approach Thomas employs. Experts highlight this as a significant contribution to the ongoing debate regarding the objectivity of values within diverse cultural frameworks.