Alcorn bases his brief, motivational message on the words of the world's foremost financial consultant, Jesus Christ, who advised listeners to "store up for yourselves treasures in heaven" (Matthew 6:20). In a concise power-packed style, he leads the reader toward the Treasure Principle mindset by proposing and illustrating key truths. "God owns everything," writes Alcorn. "I'm His money manager. What I call my money is really His. The question is, what does He want me to do with His money?"