The work is a manual of devotion intended to assist the soul with its pursuit of holiness and communion with God. Its sentences are statements, not arguments, and are pitched in the highest key of Christian experience. It was meant for monastics and ascetics. Behind and within all its reflections runs the counsel of self-renunciation.
The life of Christ is presented as the highest study possible to a mortal, as Jesus' teachings far excel all the teachings of the saints. The book gives counsel to read the scriptures, statements about the uses of adversity, advice for submission to authority, warnings against temptation and how to resist it, reflections about death and the judgement, meditations upon the oblation of Christ, and admonitions to flee the vanities of the world. It lays stress on the interior qualities and does not advocate unreflective activism. What makes it acceptable to most Christians is the supreme emphasis it lays upon Christ and the possibility of immediate communion with him and God.