The specific focus and appeal in this tract is the same as the previous one. The difference is in the approach. Written in the form of a conversation between a Christian and one who professes not to believe in God, this tract has the reader as a third-party to the conversation. And as the reader naturally identifies himself with the atheistic thinking of the other, the appeal is also made to him to honestly consider the possibility that he is wrong, and to realize the consequences he will suffer if he is wrong.

This tract also confronts the reader once again with the light of God Consciousness to which he has responded negatively. And in so doing, if there is any honesty of heart in him, it appeals to it.