The book opens with the foundational premise that every person has an inherent right to live a full and abundant life, which fundamentally requires material wealth to develop mind, soul, and body. Wattles argues that acquiring riches is not a matter of luck, environment, or superior talent, but the result of doing things in a 'Certain Way.' This approach requires shifting from a competitive mindset—which views resources as limited—to a creative mindset, recognizing that the universe is an inexhaustible storehouse of original substance responsive to human thought.
Central to the author's argument is the power of thought combined with unwavering purpose and faith. Readers are instructed to form a clear, definite mental image of what they desire, hold that vision constantly, and couple it with a deep, persistent feeling of gratitude that unifies the mind with the supreme intelligence. Gratitude prevents the individual from slipping back into competitive, scarcity-based thinking and nurtures true faith.
Wattles emphasizes that mental work must be paired with concrete personal action. Individuals must act in the present, performing every daily task efficiently and giving every person more in use value than they take in cash value. By communicating the impression of increase to everyone they encounter, readers become advancing personalities who naturally attract opportunity.
The text explicitly warns against dwelling on poverty, engaging in competitive struggles, or applying force and coercion to others. Instead, the focus must remain entirely on creation, personal growth, and self-mastery. Ultimately, the work promises that anyone who rigorously follows these mental and practical disciplines will achieve financial success with mathematical certainty.