If ultimately there is only one reality, then neither religion nor science can be fulfilled until they come together on a higher plane. In this second volume of his authoritative, anthroposophical commentary on the Bible, Edward Reaugh Smith shows that there is no difference between true science and the divine intelligence sought by true religion. The model for such a union of science and religion is the spiritual science developed by Rudolf Steiner. In this union, the things the senses show us about the physical world, though keenly observed and allowed to speak for themselves instead of being abstracted into theories, are seen to be images of the spiritual world: "As above, so below".

Drawing on his extensive knowledge of the Bible, Smith shows that anthroposophy provides unique insights about the biblical account. The heart of this volume is in the essays "Fire" (where Earth and Heaven meet), "Light" (first form of corporeality from which all else follows), "Blood" (meeting point of inner and outer worlds), and "What Is Man" (how beings of the higher worlds form the earthly vehicle for the human being).