A central theme of this work is that Judaism emphasizes deeds - actions which lead us to a loving and respectful relationship with the Creator and all creation. The work is meant to both inspire and challenge the contemporary seeker. For example, David and the Rabbi engage in a fascinating dialogue as to whether there are absolute ethical values which are rooted in a truth higher than ourselves. In this discussion, David points out that there are people who don't believe in an absolute or Divine truth, but who nevertheless try to be good people. Murderers feel they are justified.
Thieves have their own rationalizations.
There has to be some higher, universally binding system if ethics is to have any force or meaning. The Rabbi also argues that one needs to be connected to a higher, transcendent source of morality in order to be able to objectively deal with complex ethical issues relating to the value and sanctity of human life, such as abortion, euthanasia and suicide. It's as if a window is thrown open within us, allowing fresh air to enter. In this case, the fresh air is God, Who has been waiting patiently outside for a chance to come into our lives. We rest, as do members of our family, as does our servant, as does our beast of burden.